Against this background, it is worth asking whether it is reasonable for an individual taxpayer to be pushed into a 36% marginal tax slab simply because different sources of income are aggregated. Consider an individual who earns an employment income while also receiving rental income from property accumulated over a lifetime. Yet, when these different sources are aggregated for tax purposes, an individual may be pushed into the highest 36% slab. It would simply recognise the economic distinction between income earned today and income earned from the work and savings of yesterday. It is about recognising the difference between income earned today and income earned from the work and savings of yesterday.