Document Type
Working Paper
Publication Date
3-24-2013
SSRN Discipline
PSN Subject Matter eJournals; ARN Subject Matter eJournals; Political Economy - Comparative eJournals; LSN Subject Matter eJournals; ERPN Subject Matter eJournals; Tax Law & Policy eJournals; Public Economics eJournals; ERN Subject Matter eJournals; Management Research Network; Economics Research Network; Legal Scholarship Network; PRN Subject Matter eJournals; Public Choice & Political Economy eJournals; Philosophy Research Network; Entrepreneurship Research & Policy Network; CSN Subject Matter eJournals; Auditing, Litigation & Tax eJournals; Cognitive Science Network; Humanities Network; Accounting Research Network; Political Science Network
Abstract
This article illustrates that my article An Evaluation of Federal Tax Policy Based on JudeoChristian Ethics which states that tax policy consistent with the moral principles of JudeoChristian ethics must raise an adequate level of revenues embracing the reasonable opportunity of all individuals to reach their potential under a moderately progressive model is consistent with Gregory Boyd's interpretation of Two Kingdom Theory in his book iThe Myth of a Christian Nationi Boyd's heavy criticism of Christians using Scripture to specifically answer questions and then voting to enforce those values on persons outside the church poses no conflicts with my arguments to persons inside the church This article concludes that the moral obligation of Christians especially those enjoying higher levels of income and wealth to embrace the higher sacrifice required by the general moral guidelines of reasonable opportunity and moderate progressivity and to avoid being tempted to support flat models is consistent with the general themes of Boyd's book Although Boyd does not address tax policy he states that costly selfsacrifice must be at the center of kingdom of God responses to ambiguous kingdom of the world issues Flat tax models not only demand far lower sacrifice from the wealthy as compared to the middle class but are also supported by objectivist ethics a form of atheism with core values denying the existence of broad duties of selfsacrifice under any circumstances
Recommended Citation
Susan P. Hamill & Robert W. McGee,
Tax Policy Inside the Two Kingdoms,
(2013).
Available at:
https://scholarship.law.ua.edu/fac_working_papers/145