Robert 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, it deals with the compatibility of such estate taxation with (...) the historical non-patternedness of the entitlement theory as well as with the notion of self-ownership as core elements of Nozickian libertarianism. In particular, it is argued that self-ownership requires an intimate bond or explicit consent between the initial creator of an object and the current inheritor because the initial creator has poured a part of herself into the object. Where that explicit or implicit consent is not given, the transgression of the initial creator’s right has to be compensated by the inheritor. That compensation is realized through estate taxation. The subtraction rule could, therefore, help combat the ever-increasing cascading of wealth through generations and provide a useful tool for a more equal distribution of wealth. (shrink)