The Will to Tax Avoidance: Nietzsche and Libertarian Jurisprudence
 J. Juris. 321.
28 Pages Posted: 6 Jun 2015
Date Written: 2014
The Will to Power is a fundamental aspect of Nietzschean thought. The Will to Power often manifests for Libertarians in the accumulation of money and the avoidance of taxation. The avoidance of income taxation involves a Will to Power against the state and over “lesser” wage-earning taxpayers. Libertarians also attempt to use money to “will” past physical death – to overcome death. In Nietzschean terms, this represents a psychological attempt to defeat Nihilism typically in the absence of a general belief in God or strong community values. Estate taxes in particular therefore represent permanent “death” since the Libertarian believes in the affirmation of “life” through tax avoidance. The idea of tax avoidance is therefore held as a fundamental right. The article describes the optimum design of tax systems as subject to a “minimum tax” threshold, thus preserving the Libertarian taxpayer an opportunity to affirm life through tax avoidance.
Keywords: libertarian; Nietzsche; jurisprudence.
JEL Classification: H20; K34
Suggested Citation: Suggested Citation