Some libertarian ideologies view property rights as foundational, and build their whole legal (and moral) systems off them. I think this view is problematic. Why?
A lot of the property owned today is rooted in coercive transfers of wealth, which we now agree to be illegal and unethical. For example, most of the land owned now in the U.S. was at one point taken from Native Americans, and much of the wealth accumulated in the deep South was based on slavery. So I think it’s internally inconsistent to say you oppose taking things by force, but allow people to keep wealth through generations which was acquired through force at some time in the past.
Because of this, I argue for a higher estate tax, and a shifting of the tax burden away from income and payroll taxes, and towards the estate tax.