Abstract

http://ssrn.com/abstract=958806
 
 

Citations (1)



 
 

Footnotes (14)



 


 



The Preferential Option, Solidarity, and the Virtue of Paying Taxes: Reflections on the Catholic Vision of a Just Tax System


Michael A. Livingston


Rutgers, The State University of New Jersey - School of Law-Camden

January 22, 2007


Abstract:     
This paper considers Roman Catholic attitudes toward taxation in their historical context and in the context of contemporary policy debates, specifically the issue of progressive or redistributive taxation and its role in modern society. The paper begins with a brief background discussion regarding progressivity and the typical (primarily secular) arguments on its behalf. Following this I turn to Christian (and especially Catholic) sources regarding the nature of a just society and the role of taxation and fiscal policy in creating and maintaining such a society. I then turn to two specific, more contemporary Catholic concepts relevant to the debate: (i) the solidarity concept, which has been to a significant degree secularized but retains Catholic roots, and (ii) the preferential option for the poor, which has its origins in various Papal statements and has implications for taxation and other public policies. The paper concludes with a brief reflection on the particularity of Catholic thought and the role of religious bodies in the tax debate.

Number of Pages in PDF File: 13

Keywords: taxation, income taxation, law and religion

JEL Classification: E61, E62, H20

working papers series


Download This Paper

Date posted: January 24, 2007  

Suggested Citation

Livingston, Michael A., The Preferential Option, Solidarity, and the Virtue of Paying Taxes: Reflections on the Catholic Vision of a Just Tax System (January 22, 2007). Available at SSRN: http://ssrn.com/abstract=958806 or http://dx.doi.org/10.2139/ssrn.958806

Contact Information

Michael A. Livingston (Contact Author)
Rutgers, The State University of New Jersey - School of Law-Camden ( email )
217 N. 5th Street
Camden, NJ 08102-1203
United States
856-225-6368 (Phone)
856-225-6516 (Fax)
Feedback to SSRN


Paper statistics
Abstract Views: 910
Downloads: 160
Download Rank: 107,086
Citations:  1
Footnotes:  14

© 2014 Social Science Electronic Publishing, Inc. All Rights Reserved.  FAQ   Terms of Use   Privacy Policy   Copyright   Contact Us
This page was processed by apollo4 in 0.516 seconds