In Anarchy, State, and Utopia, Robert Nozick famously asserts that “taxation is on par with forced labor.” That assertion has captured the imagination of many armchair libertarians who reflexively protest all taxation. Yet the relationship between libertarianism and taxation is more nuanced than this soundbite suggests. This chapter explores that relationship, focusing on two main issues. First, is any taxation justified in a libertarian world? Almost all strands of libertarianism except for anarcho-capitalism justify some taxation, even if only to fund a minimal state. Beyond that, some theories support taxation for public goods and varying amounts of redistribution. Next, this chapter assesses the relationship between libertarianism and the modern income tax. It may surprise readers that many strands of libertarianism support an income tax in theory, although none support the current United States income tax. A libertarian income tax would contain neither a progressive rate schedule nor the myriad deductions, credits, and exclusions that further favored social policies. Instead, it would tax income proportionately and limit deductions and exclusions to those necessary for measurement or administrability purposes. The chapter concludes by briefly discussing consumption and land value taxes.