Death tax and income tax, are meant to force those who ought be focusing on political leadership and investing in the nation with multi-generation time horizons to instead chase an income
Those who c...
Well, even an AnCap has to admit that if you're going to have a government anyway, it'd better be independently wealthy people bound to the land and caring about maintaining their assets for their descendants who do the governing, instead of political upstarts looking to syphon off other people's money in large quantities without providing any service in return.