It would take a certain kind of malevolence to stand up during a pandemic and float the idea of taxing people for dying.

Don’t kid yourself. This is exactly the sort of win-win policy that bureaucrats congratulate themselves for. You can almost hear their back-room conversations. ‘Don’t worry, sir. If the virus mutates and everyone dies, you’ll still be able to deliver on that surplus – in fact, you’ll reach it faster!’

You’ll own nothing and you’ll be happy.