Lots of things are taxed in multiple ways. Income tax and sales tax, or employee and employer FICA for instance. The tax structure should generally be simpler,

Lots of things are taxed in multiple ways. Income tax and sales tax, or employee and employer FICA for instance. The tax structure should generally be simpler, but choosing to tax or not tax particular activities is hardly criminal, especially if the intent is to reduce the attractiveness of those activities (tobacco and alcohol come to mind, in addition to gambling)