Gift taxes are imposed by governments on receipt of property for which the person giving does not receive fair compensation. These are 'graduated' taxes in some countries, or simple assessments of value in others. The gift is considered to be an actual property transfer, and taxed accordingly. The intention of the tax is to prevent tax evasion by transfer of taxable assets, and while it hasn't stopped the signing over of assets to family members, etc, it has acted as a brake on the wholesale 'redistribution' of tax liabilities.