Proponents of some studies assert that individuals will give to government, paying voluntary taxes to support specific functions.
Marjorie E. Kornhauser writes, "Most people never pay their taxes voluntarily, in the ordinary sense of the word.
Voluntary, in the context of taxation, simply means that people do not have to be compelled to pay their taxes through actual enforcement actions by the state.
Lysander Spooner stated, "It is true that the theory of our Constitution is, that all taxes are paid voluntarily; that our government is a mutual insurance company, voluntarily entered into by the people with each other; that each man makes a free and purely voluntary contract with all others who are parties to the Constitution, to pay so much money for so much protection, the same as he does with any other insurance company; and that he is just as free not to be protected, and not to pay tax, as he is to pay a tax, and be protected.
The government does not, indeed, waylay a man in a lonely place, spring upon him from the roadside, and, holding a pistol to his head, proceed to rifle his pockets.
Samuels extended John Locke's assertion under the "Rulers' Paradox" to illustrate why the collection of taxation could be seen as voluntary.
"[5] Under this interpretation of John Locke, Samuels maintains that taxation would have to be voluntary since people cannot loan rights to others that they themselves do not already have.
"[7] During his administration, President Jefferson abolished the whiskey excise and all other federal internal taxation on U.S. citizens, which was one of his campaign promises.