One of the basic principles of taxation is that people should be taxed according to their capacity to pay. During a pandemic lots of people have their capacity to pay left unaltered while at the same time receiving indirect benefits via public expenditure in defense, policing, infrastructure development and maintenance, public health, helicopter money drops, low interest rates, etc., etc. For instance, when a government pensioner receives a bonus that money may end in the hands of retailers, manufacturers, miners, insurance companies, banks, etc., etc. And, of course, in the pockets of those working in those activities.
