Ludwig von Mises makes the argument that estate taxes that steal the fruits of each generation as it passes are unnecessary to provide a "level playing field" that the socialists/egalitarians promote as a virtue. Each generation is responsible for itself. A good entrepreneur will succeed without concern for the starting point. A well capitalized starting point is an initial advantage, but it is one that will be squandered by an incapable individual.
von Mises "The Anti-Capitalistic Mentality" is an interesting and fairly quick read. It exposes a wide range of anticapitalists in academia, entertainment and government organizations. Rand's "Philosopy, Who Need It" is a good general introduction to the range of philosophical positions. Grinding through "Atlas Shrugged" is a worthwhile endeavor, but you need to be prepared to enagage a large cast of characters and build a good understanding of what motivates each one to derive the value that Rand intended.