This collection brings together tax law and religion scholars to provide theological analyses of the ends and purposes of taxation. It includes rigorous and original scholarly contributions to the study of tax law from diverse theological perspectives. The chapters evaluate core questions in tax law or methodological approaches to tax policymaking from Christian perspectives. The volume offers a distinctive approach to the scholarly treatment of religion and tax in two ways. First, it treats taxation at a granular rather than general or abstract level, evaluating particular taxes and scholarly approaches to tax through theological lenses. Second, the volume places tax scholars in dialogue with religion and theology. The book, consequently, makes unique contributions to the ongoing, rapidly expanding conversations around religion and politics, religion and law, and religion and economics. The book will be of interest to the many students and scholars who study taxation in academic settings, including law, economics, and public policy departments. It should also interest political theologians studying property, income, and wealth, who will find the book to be a valuable introduction to the dominant theories of taxation and areas of tax law and policy in which religious values are implicated.
Introduction, Andrew T. Hayashi and Allen Calhoun;
1. Secular Approaches
to Tax Law and Policy, Andrew T. Hayashi;
2. A Sacred Offering: Viewing Tax
Through a Theological Lens, Allen Calhoun;
3. Taxation of Work in Christian
Theology, David Hasen;
4. Suffer the Little Children, Samuel D. Brunson;
5.
Creation Care, Environmental Stewardship, and Taxation, Tracey M. Roberts;
6.
Estate Tax as Jubilee: The Estate Tax Debate Through the Lens of the Old and
New Testaments, Joshua Cutler;
7. Taxing Sinfully? Flawed Taxes as Sin Taxes,
Mildred Wigfall Robinson;
8. Christian Private Foundations and Impact
Investing, Khrista McCarden;
9. A Catholic Social Teaching Approach to Tax
Administration and Enforcement, W. Edward Afield;
10. The Political
Elusiveness of Judeo-Christian Inspired Tax Policy, Susan Pace Hamill
Andrew T. Hayashi is Professor of Law, University of Virginia School of Law, USA, and was a McDonald Distinguished Fellow, Center for the Study of Law and Religion, Emory University, USA.
Allen Calhoun is an editor in the tax law field and has been a McDonald Distinguished Fellow, Center for the Study of Law and Religion, Emory University, USA, as well as adjunct professor of federal income tax, ethics, and philosophy.
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