Taxation as theft

The position that taxation is theft, and therefore immoral, is found in a number of political philosophies. Its popularization marks a significant departure from conservatism and classical liberalism, and has been considered radical by many as a result.^[1][2] The position is often held by anarcho-capitalists, objectivists, most minarchists, right-wing libertarians, and voluntaryists, as well as left-anarchists, libertarian socialists and some anarcho-communists.

Proponents of this position see taxation as a violation of the non-aggression principle.^[3] Under this view, government transgresses property rights by enforcing compulsory tax collection, regardless of what the amount may be.^[4][5] Some opponents of taxation, like Michael Huemer, argue that rightful ownership of property should be based on what he calls "natural property rights", not those determined by the law of the state.^[6]

Defenders of taxation argue that the notions of both legal private property rights and theft are defined by the legal framework of the state, and thus taxation by the state does not represent a violation of property law, unless the tax itself is illegal.^[7][8] Some defenders of taxation, such as socialist Matt Bruenig, argue that the phrase "taxation is theft" is question-begging, since it relies on presupposing a particular theory of property entitlement.^[9]