117 Pages Posted: 2 Jan 2013 Last revised: 2 Apr 2013
Date Written: January 2, 2013
This article illustrates that my article, An Evaluation of Federal Tax Policy Based on Judeo-Christian Ethics, which states that tax policy consistent with the moral principles of Judeo-Christian 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 The Myth of a Christian Nation. 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 self-sacrifice 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 self-sacrifice under any circumstances.
Keywords: Tax Policy, Judeo-Christian Ethics, Two Kingdom Theory, Objectivist Ethics
JEL Classification: H2, K34
Suggested Citation: Suggested Citation
Hamill, Susan Pace, Tax Policy inside the Two Kingdoms (January 2, 2013). Journal of Accounting, Ethics and Public Policy, Vol. 14, No. 1, 2013; U of Alabama Legal Studies Research Paper No. 2195639 . Available at SSRN: https://ssrn.com/abstract=2195639 or http://dx.doi.org/10.2139/ssrn.2195639