Tax Law, Religion, and Justice: An Exploration of Theological Reflections on Taxation

This book explores the theological concept of tax justice and argues that taxation is an instrument of justice when it takes into account multiple goods in society, such as the government's requirements, the property rights of members, and the material needs of the poor. It is based on the insistence of Christian thinkers that tax policy must consider material human need ( necessitas ).

Format: Hardback
Length: 282 pages
Publication date: 09 March 2021
Publisher: Taylor & Francis Ltd

This captivating book delves into the intricate relationship between tax policy and the concept of justice, embarking on a profound exploration of the theological foundations of taxation. In response to economist Henry Simons' invitation to recognize tax justice as a theological concept, the author embarks on a quest to unravel the theological doctrines of taxation, seeking to provide an answer to the central question at hand.

The overarching message of this profound work is that taxation holds the potential to be an instrument of justice, but only when it takes into account the diverse needs of society. The author emphasizes the importance of considering the requirements of the government, the property rights of society's members, and the material needs of the impoverished. It is argued that this theological and ethical perspective, rooted in the insistence of Christian thinkers that tax policy must prioritize the material well-being of humans (necessitas), offers a comprehensive and coherent understanding of justice.

Without the necessitas component in the tax balance, tax systems risk becoming fragmented, failing to reflect a holistic and equitable vision of justice. This book appeals to a wide range of academics and researchers, spanning the fields of tax law, economics, theology, and history. Its insights and revelations will undoubtedly contribute to our understanding of the complex dynamics between tax policy and the pursuit of justice in society.

Weight: 578g
Dimension: 159 x 241 x 24 (mm)
ISBN-13: 9780367483722