This paper contends that taxation should advance distributive justice and safeguard individual rights. In democracies, tax policy must reflect taxpayer input and avoid undue infringement. Drawing on Locke and Hegel, it contrasts Locke’s focus on self-preservation with Hegel’s view of property as a spiritual expression, supporting redistribution. Using Steiner’s rights theory, it argues that redistribution is warranted when lack of resources hinders rights. Three criteria guide justified redistribution: scarcity, substitution, and the nature of rights. Ultimately, taxation should foster self-realization and protect rights through fair, community-driven resource allocation.