Originally Posted by
JacobF
Libertarianism recognizes that the function of government is to protect the rights of its citizens. The only way to finance public spending is to reap the earnings of the individual's property, that property being his/her own labour, and in effect infringe on his/her rights. This should be immoral in any democratic society. Building new infrastructure or expanding entitlement programs may seem like loyal goals, but where do you get that money from? And by what right? If rights are to be inalienable they cannot be cherry-picked by government executives. The logic of social contract theory cannot work unless that contract, like all other contracts, is consensual and voluntary. Hence why J.S. Mill (not exactly a libertarian theorist but certainly important in advocating liberty) disparaged the ethical assumption of progressive taxation as beneficial for society.
Libertarianism is not anarchism. To put it simply, government is necessary as a referee between the affairs of individuals, but not a major player. There is debate among libertarians as to the practical applications of government, but I would say that since courts, legislatures, police, and military are tantamount in enforcing the law they require taxes. Other regulatory functions should be minimal.