2.4.7 The wages-for-work justification

This justification is a combination of the sluice justification and the windfall justification. It stipulates that if states tax the employment income, they must also tax the inherited wealth, mainly because the beneficiaries have not contributed to the creation of the inheritance, as opposed to income recipients who have spent a lot of time and effort to receive their salary. One could argue, however, that this justification does not take into account family property considerations and therefore, it does not explain, in my view, progressivity based on the kinship between the parties involved. Consequently, I am of the view that it should not be regarded as a primary justification of death taxation.1