What makes Golub's point so misleading is that he counts consumption taxes, payroll taxes, state taxes, and even future estate taxes when he pays them, but only looks at federal income tax to get the "half the people pay nothing" line.
I wonder how much the average lower and middle class person would be taxed according to this accounting scheme.
The federal estate tax tops out at 35%, but also excludes some property and deductions. New York state's estate tax is also capped at 35%.
Finally, the estate tax is seldom actual double taxation since a large percentage of estates subject to taxation are in the form of stocks or property which are not taxed until they are actually sold.