Document Type

Working Paper

Publication Date

6-11-2004

SSRN Discipline

PSN Subject Matter eJournals; *Humanities - Forthcoming Areas; Political Economy - Comparative eJournals; Religious Studies Research Network; LSN Subject Matter eJournals; Tax Law & Policy eJournals; Public Economics eJournals; ERN Subject Matter eJournals; delete2; Economics Research Network; Legal Scholarship Network; PRN Subject Matter eJournals; Philosophy Research Network; Political Economy - International eJournals; Political Theory eJournals; Law School Research Papers - Legal Studies; Law School Research Papers - Public Law & Legal Theory; Humanities Network; Political Science Network

Abstract

This article applies the moral principles of JudeoChristian ethics as a basis for urging the citzens of Alabama to insist that the state and local tax structure be reformed This article first empirically documents that Alabamas state and local tax structure harshly burdens the poorest Alabamians through regressive income and sales taxes This article then proves that Alabamas lowest property taxes per capita in the nation leaves the state and local governments unable to fund minimum needs such as education thereby denying the poorest Alabamians a minimum opportunity to improve their lives An original empirical study of the relative property tax burdens of Alabamas different classes of property proves that timber which covers 71 of Alabamas real property accounts for less than 2 of the property taxes averaging less than 1 per acre Because more than 90 of Alabamains practice Christianity the moral principles of JudeoChristian ethics are relevant Using Old and New Testament scripture and numerous scholarly works this article shows how Alabamas tax structure violates these moral principles and then argues that the profession of faith of most Alabamians compells them to use their talents and resources to support tax reform This article imposes the highest responsibilies on those with education and wealth political leaders and finally religious leaders

Download

Share

COinS