Tax law, religion, and justice: an exploration of theological reflections on taxation

Equity and efficiency -- A society within a society -- Thomas Aquinas : the interplay of natural and positive law -- William of Ockham : repudiation of power and wealth -- Martin Luther's redistributive theology of the Lord's supper -- John Calvin and the challenge of inequality -- Triumph...

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Bibliographic Details
Main Author: Calhoun, Allen (Author)
Format: Print Book
Language:English
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Fernleihe:Fernleihe für die Fachinformationsdienste
Published: London Routledge 2021
In:Year: 2021
Reviews:[Rezension von: Calhoun, Allen, Tax law, religion, and justice] (2023) (Brunson, Samuel D.)
Series/Journal:Law and religion
Standardized Subjects / Keyword chains:B Tax law / Theology / Tax equity
RelBib Classification:XA Law
Further subjects:B Steuerwirkung
B Redistribution
B Farms Economic aspects
B Ökonomische Ideengeschichte
B Farms Law and legislation
B Religion
B Steuerinzidenz
B Equality
B Tax system
B Farms Religious aspects
Online Access: Table of Contents
Description
Summary:Equity and efficiency -- A society within a society -- Thomas Aquinas : the interplay of natural and positive law -- William of Ockham : repudiation of power and wealth -- Martin Luther's redistributive theology of the Lord's supper -- John Calvin and the challenge of inequality -- Triumph of the economy.
"This book asks why tax policy is both attracted to and repelled by the idea of justice. Accepting the invitation of economist Henry Simons to acknowledge that tax justice is a theological concept, the work explores theological doctrines of taxation to answer the presenting question. The overall message of the book is that taxation is an instrument of justice, but only when taxes take into account multiple goods in society: the requirements of the government, the property rights of society's members, and the material needs of the poor. It is argued that this answer to the presenting question is a theological and ethical answer in that it derives from the insistence of Christian thinkers that tax policy take into account material human need (necessitas). Without the necessitas component of the tax balance, tax systems end up honoring only one of the three components of the tax equation and cease to reflect a coherent idea of justice."
Item Description:Includes bibliographical references and index
ISBN:0367483726