Bible has much to say on subject of taxation

Thursday, May 17, 2001

By GREGORY RUMMO

T ake a look at your check stub next time payday rolls around. Every time we see how much we have to fork over to Uncle Sam, it's hard not to resent taxes. President Bush's tax cut has many of us eagerly anticipating more take-home pay.

Christians have a duty to pay taxes. As Jesus said: "Give to Caesar what is Caesar's" (Matthew 22:21). But the Bible doesn't have much to say directly about taxation. The Scriptures address principles of stewardship and citizenship as well as government's duty to effect just and fair social policy.

However, the concept of a flat tax can be inferred in the Old Testament. The Bible's earliest notion of a flat tax is recorded in Genesis. Abraham is greeted by the priest Melchizedek, king of Salem. After receiving the king's blessing, Abraham "gave him a tenth of everything" (Genesis 14:18-20). The tithe -- a flat tax of 10 percent paid to religious authorities -- later became part of Mosaic Law (Leviticus 27:30-32, Malachi 3:10).

The story of Joseph also deals with taxation. Pharaoh dreams that seven emaciated cows eat seven fat cows. The king, troubled by the dream, sends for Joseph, a prisoner in his dungeon. Joseph interprets the dream as a warning of a future seven-year famine following seven years of prosperity. Joseph recommends a flat tax of 20 percent during the prosperous years.

"And now let Pharaoh look for a discerning and wise man and put him in charge of the land of Egypt. Let Pharaoh appoint commissioners over the land to take a fifth of the harvest of Egypt during the seven years of abundance. They should collect all the food of these good years that are coming and store up the grain under the authority of Pharaoh, to be kept in the cities for food" (Genesis 41:33-35).

Compare these two accounts with the current federal income-tax rates of between 15 percent and 39.6 percent, and the issue of fairness becomes an interesting topic for discussion. If God can get along with 10 percent, why can't Uncle Sam?

But "fairness" in respect to taxes is hard to pin down in the Scriptures. Equity, just acts, and love of mercy (Micah 6:8) are characteristics of a righteous life and good government. These qualities actually may be more important than financial prudence.

The government is supposed to provide services and perform functions for its citizens that the private sector would either refuse to do or not do well because of a poor profit incentive.

Dr. John E. Anderson, professor of economics at Eastern Michigan University, writing in "Biblical Principles & Public Policy," Volume 4 (Navpress, 1991), states: "In Western economies, the traditional roles of government have come to include the functions of allocation, distribution and stabilization."

Providing for the common defense, regulating economic policy, and even building highways can be considered stabilization, ensuring domestic tranquility, or promoting the general welfare.

All of these functions come with costs. In America, these costs are not just financial -- they involve a loss of some freedoms in return for greater liberty. In 21st century America, with the world at relative peace and things tranquil domestically, what we are required to surrender is minor compared to what other generations have had to give up.

The prophet Samuel warned the Israelites of the costs associated with the creation of a centralized government, including compulsory military service and taxation. God had provided everything the Jewish people needed, but they insisted they wanted a king.

Samuel said: "This is what the king who will reign over you will do: He will take your sons and make them serve with his chariots and horses . . . Some he will assign to . . . plow his ground and reap his harvest, and still others to make weapons of war. . . . He will take your daughters to be perfumers and cooks and bakers.

"He will take the best of your fields and vineyards and olive groves. . . . He will take a tenth of your grain and of your vintage . . . Your menservants and maidservants and the best of your cattle and donkeys he will take for his own use. He will take a tenth of your flocks, and you yourselves will become his slaves" (1 Samuel 8:11-17).

Anderson reminds us: "It has been said that the only sure things in life are death and taxes. But that is surely not from a Christian perspective. We know that Christ has triumphed over death. That leaves us with one sure thing in life -- taxes."

Christians have a duty to pay our taxes with thanksgiving, whether or not we believe taxes are fair. Paul admonished the Christians of Rome to "submit themselves to the governing authorities, for there is no authority except that which God has established. The authorities that exist have been established by God. Consequently, he who rebels against the authority is rebelling against what God has instituted, and those who do so will bring judgment on themselves" (Romans 13:1-2).

We should keep the proposed tax cut in its proper perspective. Paul wrote these words to the Church in Rome, where Christians were being persecuted for their faith. Any complaints we might have about our taxes and the job our government does should pale in comparison.

Gregory Rummo is a business executive who belongs to Madison Avenue Baptist Church in Paterson, where he also serves as choir director. You may e-mail him at GregoryJRummo@aol.com

You can e-mail his editor, Lisa Haddock at Haddock@northjersey.com
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