In the midst of a long comment thread over at Libertarian Alliance on the subject of a ‘land value tax’ and why, or not, libertarians should, or should not support it, Stephan Kinsella hits the nail on the head:

The Lower Tax

The only tax plan anyone should trust is the most simple possible: the one that proposes to lower existing taxes. I really must say this again because it is the most important single point you can remember when evaluating whether to support a tax reform or not: the only trustworthy plan is that one that proposes a lowering or elimination of an existing tax, period. That is the bare minimum. An ideal reform would also propose equivalent spending cuts. In fact, in the most strict sense, there can be no tax cut without spending cuts since we must all pay, one way or another, for the burden of government as measured by spending. But we must leave that aside for now.