Why did Robert Nozick describe some taxation as forced labor?

Robert Nozick argued that mandatory taxation beyond what is necessary for a minimal "night watchman" state is unjust because it constitutes a form of "forced labor."1

His reasoning is rooted in the belief that individuals possess natural rights to their own lives, liberty, and property, which includes the fruits of their own labor. From this perspective, when the state imposes taxes to fund social services, public education, or wealth redistribution, it effectively compels citizens to work a portion of their time for the benefit of others or the state.1

Nozick maintained that because individuals have the right to dispose of their property and labor as they see fit, any state-mandated confiscation of these resources—beyond the minimal functions of protecting against violence, theft, and fraud—violates their fundamental autonomy and rights. Consequently, he viewed such taxation as an infringement on individual liberty, equating the state's claim on a person's earnings to a claim on the person's labor itself.1