Is Taxation Really Theft? - Coordination Problem

While it is true that the right to exit seriously limits the expropriation power governments possess, it is not clear to me that it is a good argument against the idea that taxation is theft

via www.coordinationproblem.org

For me the crux of the libertarian argument comes down to barriers of exit. Seemingly innocuous emigration laws (e.g. the extent to which future income remains taxable once you've relinquished citizenship) are therefore critical. For example, see this article in The Economist:

Under the proposed legislation, expatriates surrendering their citizenship with a net worth of $2m or more, or a high income, will have to act as if they have sold all their worldwide assets at a fair market price

The trouble is putting a price on liberty and opportunity.