The Libertarian Association of Massachusetts's platform on taxation is “Libertarians support the repeal of the state’s sales and income taxes, and urge immediate pardoning of tax violators. We further support repeal of the withholding payroll system collected from worker’s wages, as it is involuntary servitude to force employers to serve as unpaid tax collectors.”
One of the core principles of libertarianism is that of property rights. The most basic and truest form of property rights is the right of self-ownership, and labor is the product of leveraging an individual’s ownership of time and skills in exchange for compensation. Others who are not party to this exchange have no right to demand a percentage of the transaction.
Property rights extend to anything that a person owns. This includes real estate, cars, personal items, and anything else that one may assume possession of through the exchange between a willing seller and buyer. Others who are not party to this exchange have no right to demand a percentage of the transaction.
Massachusetts libertarians favor the voluntary participation in a free marketplace, and are opposed to any form of unjust confiscation under the guise of taxation for the public good. We support the repeal of federal and state taxes and support voluntary funding of any services the government wishes to provide.
National LP position:
If Americans want to give money to the government for one reason or another, they should be free to do so. If Americans prefer to spend their money on other things, then they should be free to do that also.