Biblical Tax Systems and the Case for Progressive Taxation

Abstract

The political rise of the religious right has brought to the fore the question of whether and to what extent religious values and beliefs should be taken into account when developing public policy. Policymakers have increasingly, or perhaps only more overtly, turned to religion for guidance on important public policy matters, such as abortion, stem cell research, and punishment, including the death penalty. Given the decidedly moral flavor of the debate over distributive justice, it is not surprising that many Americans and a growing number of policymakers have begun to look to religion for guidance on the question of how best to allocate tax burdens.While tax scholars have long debated questions of equity and distributive justice, with one notable exception, they have largely ignored religious arguments. Given the large number of Americans who identify themselves as religious, to say nothing of most politicians, limiting the inquiry into tax equity to secular arguments runs the risk of relegating academic debate to the sidelines, as decision-makers look to the Bible and other religious texts for guidance and support.