ABSTRACT
The libertarian position is that no taxes for the purpose of redistribution are justified, since it amounts to theft of personal property; only taxes that go toward the services provided by the state are permissible. The welfare liberal position, by contrast, calls for the state to implement certain welfare programs so that all citizens are guaranteed a minimum standard of living. In welfare liberalism, the state can be seen as an efficient intermediary between the rich and the poor, or as the agency responsible for the collection of redistributive taxes from the rich and their subsequent allocation to the poor. The welfare liberal position appears to follow from an interest-based theory of rights. A policy of redistributive taxation for the purpose of increasing the freedom of the poor is at least morally permissible and may well be required.
