Tax law, religion, and justice : an exploration of theological reflections on taxation [ebook] /

"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 overal...

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Bibliographic Details
Main Author: Calhoun, Allen (Author)
Format: Online
Language:English
Published: Abingdon, Oxon ; New York, NY : Routledge, 2021
Series:Law and religion (Series) (Routledge (Firm))
Subjects:
Online Access:http://ezproxy.villanova.edu/login?URL=https://doi.org/10.4324/9781003039556
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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"--
Physical Description:1 online resource (x, 282 pages)
Bibliography:Includes bibliographical references and index
ISBN:9781000356533
1000356531
9781003039556
1003039553
9781000356571
1000356574
9781000356557
1000356558
DOI:10.4324/9781003039556