TAXES & TAXATION
“The earth is the
LORD’S, and all its fullness...” Psalm 24:1a.
Introduction
The following numbered headings
and accompanying comments have been designed to initiate (and hopefully
stimulate) discussion among Christians on the question of taxes and taxation.
The footnotes are given simply to include the thoughts and opinions of some fairly
well-known Christians and Christian documents on some of the matters raised.
“The earth is the LORD’S,
and all its fullness...” (Psa. 24:1a). Since God owns everything it is He
who ought to be honoured for any (material) increase we receive. Therefore
God’s Word needs to be searched and consulted if Christians and Christianised
societies (e.g., Western nations) are ever to be obedient to our God in such
matters as tax and taxation. So, “To the law and to the testimony!”
1. Is government taxation
lawful?
A question very much like this
was asked of Jesus. “Is it lawful to pay taxes to Caesar, or not?” (We believe
the tax referred to here was a Poll Tax upon the head of every male over the
age of twenty years). Jesus replied, “Render therefore to Caesar the things
that are Caesar’s, and to God the things that are God’s” Matthew 22:21. Therefore
according to Jesus government taxation is lawful. David Chilton says,
The Bible does, of
course, allow for some government taxation, but not much. The specific form
of taxation (head tax, income tax, or whatever) is relatively unimportant, and
is not set forth in Scripture; what is important is the rate of
taxation, which determines the size of the state. As an absolute, outside
limit, any tax of ten percent or more is specifically regarded by Scripture as tyranny
– an attempt by rulers to be like God, extracting a ‘tithe’ (1 Samuel 8:15,
17). [1]
2. Is government itself lawful?
Again, Jesus in His “Render
therefore to Caesar” answer legitimatised Civil Government, including
government of a non-Christian kind. His Apostle who also lived under a pagan
Roman government says, “Let every soul be subject to the governing authorities.
For there is no governing authority except from God, and the authorities that
exist are appointed by God” Romans 13:1. Government or Civil Magistracy is
therefore lawful because it is God appointed.
The reason God has appointed
the Magistrate is for the promotion of the doing of good works and the punishment
of those who practice evil. The Apostle goes on to say, “For because of this
you also pay taxes, for they are God’s ministers attending continually to this
very thing. Render therefore to all their due, taxes to whom taxes are due.”
(Romans 13:6-7a).
The compilers of the 1647 Westminster
Confession of Faith (which is subscribed to by today’s Presbyterian Elders,
whether Teaching Elders or Ruling Elders) are given the exalted title of the
Westminster Divines, and these men say in the Confession,
It is the duty of people to
pray for magistrates, to honour their persons, to pay them tribute and other
dues, to obey their lawful commands, and to be subject to their authority
for conscience’ sake. Infidelity, or difference in religion, doth not make void
the magistrate’s just and legal authority, nor free the people from their due
obedience to him, from which ecclesiastical persons are not exempted.[2]
3. Separation of Church and State?
Does Jesus’
statement about giving to Caesar what is Caesar’s and to God what is God’s
suggest that paying taxes to the State has nothing to do with obedience to God?
In other words, does Jesus here view the State as secular (as in having nothing
to do with God? Of course not!
The sphere of
the state itself stands under the majesty of the Lord. In that sphere there
an independent responsibility to God is to be maintained. The sphere of the
state is not profane. But both church and state must, each in its own
sphere, obey God and serve His honour. [3]
The State is
God’s minister in the civil affairs of men, but not in ecclesiastical
affairs (though it should also obediently promote the church’s wellbeing by
such things as tax-exemptions etc.) The word “separate” is too strong a word
and has led to the idea of the separation of State and God! Therefore, though
Church and State must remain distinct (rather than “separate”!) as functioning
entities they both are components of one nation under God.
The nature of
Israel’s civil order [i.e., as per the Bible is that] God as King of Israel
ruled from His throne room in the tabernacle, and to Him were the taxes
brought. Because of the common error of viewing the tabernacle as an
exclusively or essentially “religious,” i.e., ecclesiastical center,
there is a failure to recognize that it was indeed a religious, civil center.
In terms of Biblical law, the state, home, school, and every other agency
must be no less religious than the church. The sanctuary was thus the civil
center of Israel and no less religious for that fact.[4]
4. Are Both Church and
State Appointed By God?
Magistrates
and Governors are appointed by God for the good of society.[5]
The Apostle Paul says to Titus, “Remind them to be subject to rulers and
authorities, to obey, to be ready for every good work.” (Titus 3:1). Jesus
says, “On this rock I will build My church, and the gates of Hades shall not
prevail against it” Matthew 16:18b. Therefore, since both Church and State have
been appointed or established by God, and are under His authority, one would
expect these bodies therefore to “reflect” something of the Godhead. Hence we
see Church and State members paying tributes (i.e., tithes and taxes). These
bodies in turn look after the peace and welfare of the many. Nigel Lee says,
The Church-of-the-future will need
to set out, also in the various inter-relationships of human society —
the full implications of the Father's paternity, the Son's filiation, and the
Spirit's procession. For the Church needs to distinguish the various personal
attributes of the Deity ontically (within Himself) — from their application
economically (within man's world).[6]
5. Is there a “principle”
of taxation to be derived from intra-Trinitarian dealings?
God is Triune.
He is the One and the Many. Nigel Lee says,
The Three Persons within God Triune
Himself, interpenetrate and overlap one another — which is quite what one would
expect creatures of God Triune to do. Indeed, this is what Rev. Prof. Dr.
Cornelius Van Til meant by “the one and the many.” 1 Cor. 12:12-20.[7]
Therefore, as
such, each Member of the Trinity con-tributes (voluntarily) from His own
distinct property, to the Godhead. Therefore, “the Many” – each from His
own increase and abundance – “pay tribute” to “the One”. These “tributes”
include Fatherliness, Sonship, and love, honour, respect, and gratitude, etc.,
for each of the Others. Thus the eternal peace, and the eternal welfare, of the
many is perpetually maintained and sustained by the “One” through the
(voluntary) con-tribution of the “Many.”
6. How Much Tax Should We
Pay?
Neither Church nor State is
God. God alone is God. Therefore, we ought voluntarily to contribute our tithes
and taxes because we want to be obedient to God in both these spheres. RC
Sproul Jnr. says,
Old Testament Israel had a
system of not one tithe, but three. The first tithe went to the Levites…
[who] were not just official priests, they were also teachers, musicians,
judges, and physicians. Most of the tithe, in fact, went to those who were
not priests. This illustrates a principle for today: all of our tithe need
not go directly to the church; other institutions need our financial support
too. It may go to a Christian educational organization, a Christian
hospital, or Christian missions… The second tithe… was used for a yearly
festival gathering…Deut. 14:26… The third tithe was not annual, but was offered
in the third and sixth years of every seven-year-cycle…known as the poor
tithe…Deut. 14:20-29).[8]
Therefore the foundational
reason for all our giving must be the glory of God.
The Bible early records men giving
of their increase to God. Cain and Abel (voluntarily) brought offerings
of their increase to God (Genesis 4:3&4). How much? We do not know.
Abraham gave a tithe of all his increase of goods to Melchizedek the
king of Salem and priest of God Most High (Genesis 14:20). Melchizedek was a
Priest of God and the ruler of (the State) of Salem. Therefore, (though
this is rather embryonic) Abraham (voluntarily) gave a tenth of his increase
to both religious spheres of Church and State.
Abraham’s grandson Jacob
demonstrates also a willingness to pay at least ten percent of all his
increase to God (Genesis 28:22). It should be noted that Jacob’s ten percent
was commensurate with the increase of his goods as God prospered him. Taking,
then, Abraham and Jacob as setting the Biblical precedent for (voluntary)
giving, a maximum of ten percent of our income would be the fair contribution.
7. On What Should We be Required to Pay Tax?
We are to
tithe and pay tax to God out of our increase, which is to say that we ought
also to pay government income tax. If we pay the State income tax, then,
our tithe to the Church must come from our net earnings, not our gross. Surely
then, Church tithes should be tax-exempt! State taxes, like Church tithes,
ought to be based only on income. Property tax is not a Biblical norm. RJ
Rushdoony says,
In the
biblical law, the state has no right of eminent domain, and no right
to tax the land. “It was impossible to dispossess men of their inheritance
under the law of the Lord as no taxes were levied against land.” The tithe was
God’s tax, not a gift to God. The state was limited to a tax resembling the
tithe, a tax on increase, not on the land itself.[9]
Neither is the
Goods and Services Tax the Biblical norm! However, Poll Taxes or Head Taxes are
always Biblical (but are certainly not always popular!)
8. Summary and Conclusion
- God’s Word must be the blueprint for all taxes and
taxation.
- Jesus Christ says that we are to “render unto
Caesar”. Therefore, we ought to pay taxes.
- Governments or Civil Authorities are “lawful”
because they are appointed by God.
- Though Church and State are separate, both are to
be honoured as legitimate spheres of Christian religion.
- The ‘principle’ of taxation may be derived from
studying the Doctrine of the Trinity.
- The ‘principle’ of paying ten percent of our income
is Biblical.
- Our tithes and taxes are to be paid only from our increase, i.e., income, but not on our property.
Much more
could have been written above. However, it is hoped that the Christian’s
“whistle has been sufficiently whetted” so that he/she will now have a greater
desire to search the Scriptures to see what more has been revealed therein
about taxes and taxation.
For further study see, for
example:
Money, goods or labour paid to a
government as:
- Derived from people’s possessions: 1 Sam. 8:10-18;
- Derived from the poor: Amos 5:11.
- Paid by forced labour: Deut. 20:11.
- Paid by foreigners: 1 Chron. 22:2.
- Paid by all people: 2 Sam. 8:6&14.
- Paid by forced labour: 1 Kings 5:13-17.
- Paid by all except Levites: Ezra 7:24.
- Paid by Christians: Rom. 13:6,7.
Taxes:
- Used for Sanctuary: Exo. 30:11-16.
- Used for the king’s household: 1 Kings 4:7-19.
[2]
Westminster Confession of Faith XXIII:IV
[7]
Francis Nigel
Lee, ibid., p. 1. http://pilgrimchristian.blogspot.com.au/2007/03/god-triune-in-beginning-and-for-21st.html
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