Tax and international justice

Abstract

Christian ethics is properly and centrally concerned with questions about social justice, including taxation. Biblical teaching does not yield a straightforward Christian policy on taxation but three features of biblical and traditional teaching bear directly on our topic. (1) Mark 12:13-17 demands that ‘giving to Caesar what is Caesar’s’ should be considered in the light of what it means to ‘Give back to God the things that are God’s’. This is the theological framework for everything said in this essay about taxation. (2) Deeply-rooted Christian teaching about common good has implications for how we think about taxation, including consideration of the ‘goods’ of trade. (3) Amidst the challenges of globalization, instruments, institutions, and mechanisms pertaining to taxation are urgently required to ensure the more just ordering of economic relations. Personal responsibility in the face of vast global realities is discussed.