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7 Libertarian Papers 1 (2015)

handle is hein.journals/libpa7 and id is 1 raw text is: LIBERTARIAN PAPERS DEATH, TAXES, AND MISINTERPRETATIONS OF ROBERT NOZICK: WHY NOZICKIANS CAN OPPOSE THE ESTATE TAX LAMONT RODGERS* IN A RECENT DISCUSSION, Jennifer Bird-Pollan attempts to show that those who argue that the estate tax is an immoral violation of the private property rights of the deceased are mistaken.' Her argument specifically targets Nozickian libertarianism.2 Thus, Bird-Pollan promises to accept Nozick's libertarian political philosophical viewpoint, and explore the estate tax from within that perspective.3 Her fundamental conclusion is that society can, unrestricted by moral constraints regarding the property rights of the deceased, set a default rule for post-death property rights that reflects that society's values.4 This paper diagnoses two vital lacunas in Bird- *Lamont Rodgers is professor of philosophy at San Jacinto College. CITATION INFORMATION FOR THIS ARTICLE: Lamont Rodgers. 2015. Death, Taxes, and Misinterpretations of Robert Nozick: WXhy Nozickians Can Oppose the Estate Tax. Libertaran Papers. 7 (1): 1-17. ONLINE AT: libertarianpapers.org. THIS ARTICLE IS subject to a Creative Commons Attribution 3.0 License (creativecommons.org/licenses). ' Jennifer Bird-Pollan, Death, Taxes, and Property (Rights): Nozick, Libertarianism, and the Estate Tax, Maine L. Rev. 66 1 (2013). 2 Nozick himself suggested the estate tax might licit. See The Examined Lije: Philosophical Meditations (New York, NY: Rockefeller Center) 1990, 31-32. Thus, when I use the term 'Nozickian', I pick out those who endorse most of the views Nozick put forth in Anarchy, State, and Utopia (New York, NY: Basic Books) 1970. I do not use 'Nozickian' to indicate a strict adherence to everything Nozick the man might have thought. 3 Ibid 3. 4 Ibid 3. VOL. 7, No. 1 (2015)

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