Unanimously Resolved by the Executive Committee of the Libertarian Party of Georgia
May 11, 2020
Whereas the day-to-day economic and financial well-being of the average Georgian has suffered significantly under protective measures designed to curb COVID-19;
Whereas the mandatory closure of thousands of businesses and organizations has put at least 100,000 Georgians out of work and reduced income for thousands more;
Whereas many more are struggling to make what money they have last as long as possible;
Whereas hard choices must be made by all individuals, as well as governments, to moderate the impact of job losses, business closures, and recession;
Whereas some states (to wit Alaska, Florida, Nevada, South Dakota, Texas, Washington, and Wyoming) will levy no personal income tax in 2020;
Whereas an additional states have proposed suspending some or all personal income taxes as a response to COVID-19;
Whereas states with low or no personal income tax are attracting new residents, while states with higher personal income taxes are losing residents;
Whereas taxes are intended to support the functioning of local governments, whose duties have been notably curtailed during the crisis and should be less expansive and expensive in general;
Whereas people should be free to give money to government or its causes for any reason, as well as to devote their lives, their time, their labor, their livelihoods, or their money toward a multitude of other causes; and because this is never more true than in an emergency or shortage;
Whereas the Libertarian Party platform opposes taxation by force and supports the eventual repeal of all taxation;
Whereas the forcible seizure of money under threat of violence and imprisonment is abhorrent, indistinguishable from theft, and a violation of property rights and of the sovereignty of the individual;
Therefore Be It Resolved, that the Libertarian Party of Georgia
Calls on members of the Georgia General Assembly to author and pass legislation permanently suspending the individual income tax in Georgia.
Seeks the revision of the O.C.G.A. § 48 to protect the interests of Georgians and help them recover from the economic impact of Covid-19.
Encourages public discussion of stimulating Georgia’s economy via the elimination or reduction of income taxes.