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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037 |a 9781003039556  |b Taylor & Francis 
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100 1 |a Calhoun, Allen,  |e author 
245 1 0 |a Tax law, religion, and justice :  |b an exploration of theological reflections on taxation [ebook] /  |c Allen Calhoun 
260 |a Abingdon, Oxon ;  |a New York, NY :  |b Routledge,  |c 2021 
300 |a 1 online resource (x, 282 pages) 
490 1 |a Law and religion 
504 |a Includes bibliographical references and index 
505 0 |a 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 
520 |a "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"--  |c Provided by publisher 
545 0 |a Allen Calhoun is a McDonald Distinguished Fellow at the Center for the Study of Law and Religion at Emory University. He has been a tax lawyer and a tax law editor, obtaining a J.D. from Notre Dame Law School and an LL. M. from Washington University. He received a M. Th. and then a Ph. D. in theological ethics from the University of Aberdeen, Scotland 
650 0 |a Taxation  |x Law and legislation 
650 0 |a Taxation  |x Religious aspects 
650 0 |a Taxation  |x Economic aspects 
650 0 |a Equality 
776 0 8 |i Print version:  |a Calhoun, Allen.  |t Tax law, religion, and justice.  |d Milton Park, Abingdon, Oxon ; New York, NY : Routledge, 2021  |z 9780367483722  |w (DLC) 2020043544 
830 0 |a Law and religion (Series) (Routledge (Firm)) 
856 4 0 |u http://ezproxy.villanova.edu/login?URL=https://doi.org/10.4324/9781003039556 
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998 |a inter 
999 |c 130248 
852 |a Law Library  |b online