Friederichs, Eileen: Crisis of Unequal Distribution of Wealth

_Social Philosophy Today_ 40:97-111. 2024Robert Nozick is most prominently known as the hero of the anti-taxation movement and chief libertarian. However, in his later writings he introduced a rule that could justify estate taxation of up to 100 percent, the subtraction rule. This paper shows that this subtraction rule is not only compatible with the core pillars of his entitlement theory, but also necessary for self-ownership from a strictly libertarian-individualistic point of view. As such, i