2.4.5 The sluice justification

The sluice justification (sluisgedachte1) stipulates that tax burdens should be borne similarly by individuals who are in substantially similar circumstances, and differently where these circumstances differ.2 According to this justification, an increase in property takes place either by employment income or by inheritance. Therefore, the income recipient and the beneficiary are comparable in the light of their property increase. Thus, as states levy income tax on individuals’ employment income, the remainder of which becomes their “property”, states should also levy a death tax upon a property increase due to an inheritance. In my view, this justification seems to be incomprehensible given that it does not explain why property should be taxed, even if states tax employment income.