Libertarian Party Platform

 

 

TAXATION

Since we believe that all persons are entitled to keep the fruits of their labor, we oppose all government activity that consists of the forcible collection of money or goods from individuals in violation of their individual rights. Specifically, we:

a. recognize the right of any individual to challenge the payment of taxes on moral, religious, legal, or constitutional grounds;

b. oppose all personal and corporate income taxation, including capital gains taxes;

c. support the repeal of the Sixteenth Amendment, and oppose any increase in existing tax rates and the imposition of any new taxes;

d. support the eventual repeal of all taxation; and

e. support a declaration of unconditional amnesty for all those individuals who have been convicted of, or who now stand accused of, tax resistance.

As an interim measure, all criminal and civil sanctions against tax evasion should be terminated immediately.

We oppose as involuntary servitude any legal requirements forcing employers or business owners to serve as tax collectors for federal, state, or local tax agencies.

We oppose any and all increases in the rate of taxation or categories of taxpayers, including the elimination of deductions, exemptions, or credits in the spurious name of "fairness," "simplicity," or alleged "neutrality to the free market." No tax can ever be fair, simple, or neutral to the free market.

In the current fiscal crisis of states and municipalities, default is preferable to raising taxes or perpetual refinancing of growing public debt.



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