Of course it's the same money - but it's not double taxation the moment a second person receives that money. Otherwise, no one would have to pay any taxes, because it's all the same money money exchanging hands through the economy.
The double taxation of dividends theory is total Bullshit. The theory is just an attempt by the idle to avoid paying a fair share of the bill for living in a civilized society.
Corporations receive government benefits and in return should pay income taxes on earnings and other appropriate taxes. Individuals receive government services and should pay taxes on income -- earned income, dividends, capital gains and income from any source should be treated virtually equally -- and other appropriate taxes.
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