Not all taxation is theft. But one tax that comes about as close as possible to being theft is the estate tax. After all, dead people arent getting any more services from government. I suppose there are a few people who are buried in paupers graves at county expense. But those are not the ones whose estates are being confiscated.
I have never understood the logic behind seizing a part of the estates of the recently departed. If there is a valid argument for doing so, why doesnt it apply with equal force to the estates of the living?