Income and inheritance taxes imply the denial of private property, and in that are different in principle from all other taxes. The government says to the citizen: Your earnings are not exclusively your own; we have a claim on them, and our claim precedes yours; we will allow you to keep some of it, because we recognize your need, not your right; but whatever we grant you for yourself is for us to decide.
Income Tax: Root of All Evil (ed. Ludwig von Mises Institute, 2007) - ISBN: 9781610164276