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Or the common justification people used -- that at least with real estate you could see, touch and feel it?
The common justification for singling out amusement for special taxation is that entertainment is not a necessity and that spending on recreation evidences more than ordinary taxpaying ability.
After a bit of googling, the common justification seems to be that these tales are written as part of English lore.
This is evident in the published literature, where the common justification for DCD is to increase the supply of organs.
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Developments since the 1970s, and particularly in the 2000s, are undermining this common justification and that is the reason why notions like responsible development of new technologies and responsible research and innovation have emerged.
Legacy of Poland's contemporary history appears as the most common justification for the weakness of the urban commons and despite the growing awareness of the issue, the debate on possible remedies is still at an early stage and hence inconclusive.
According to Mari Malmberg at the University of Sussex, the most common justification for detaining migrants is to prevent them from absconding, but "there is no research suggesting that asylum seekers would abscond in high numbers if not detained.
The most common justification for Internet and e-mail monitoring in the workplace is fear of liability under sexual harassment law, which requires companies to protect workers from speech that might be construed to create a "hostile or offensive working environment".
The most common justification (27%%) pertained to maximizing air time, reflecting awareness of the goal.
A 2005 government survey found that 54 percent of women in India said that husbands were justified in beating their wives, with the most common justification being if they failed to show proper respect for their in-laws.
The most common justification given by neurologists was a higher brain concept, suggesting that irreversible loss of consciousness is death.
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Since I tried Ludwig back in 2017, I have been constantly using it in both editing and translation. Ever since, I suggest it to my translators at ProSciEditing.

Justyna Jupowicz-Kozak
CEO of Professional Science Editing for Scientists @ prosciediting.com