Tax law, religion, and justice : an exploration of theological reflections on taxation / Allen Calhoun.
2021
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Details
Author
Calhoun, Allen, author.
Title
Tax law, religion, and justice : an exploration of theological reflections on taxation / Allen Calhoun.
Imprint
Abingdon, Oxon ; New York, NY : Routledge, 2021.
Copyright
©2021
Description
1 online resource (x, 282 pages).
Series
Law and religion.
Formatted Contents Note
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.
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.
Summary
"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"-- Provided by publisher.
Source of Description
OCLC-licensed vendor bibliographic record.
Location
www
Linked Resources
Access provided by Berkeley Law Library
Alternate Title
Taylor & Francis Online
Language
English
ISBN
9781000356533 electronic book
1000356531 electronic book
9781003039556 electronic book
1003039553 electronic book
9781000356571 electronic book
1000356574 electronic book
9781000356557 (electronic book : Mobipocket)
1000356558 (electronic book : Mobipocket)
9780367483722 hardcover
1000356531 electronic book
9781003039556 electronic book
1003039553 electronic book
9781000356571 electronic book
1000356574 electronic book
9781000356557 (electronic book : Mobipocket)
1000356558 (electronic book : Mobipocket)
9780367483722 hardcover
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Electronic Resources
Electronic Resources