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Abstract: Tax scholars have traditionally looked to economic theory when considering questions of tax equity and distributive justice. However, these questions are moral in nature, and some scholars have begun to look to Judeo-Christian texts and teaching when considering how best to design tax systems. However, it is not clear that Jewish and Christian thinkers understand their shared texts the same way. The goal of this book chapter is (1) to explain briefly how tax policy experts, including those arguing from religious principles, generally approach questions of tax equity, (2) provide readers with a basic understanding of the structure of Jewish law, and (3) set forth how Jewish religious thinkers understood the shared religious texts and practices that arguably speak to the question of how best to design a secular tax system. The Bible and Talmud contain a number of biblical tax or tax-like practices, including (1) the temple tax, (2) agricultural tithing, and (3) maaser kesafim, also referred to as non-agricultural tithing, and two secular practices, including (4) the taxes imposed by the kings and other leaders of Israel and (5) discussions in the Talmud of how best to allocate the costs of communal expenditures. While it might be tempting to assume that such systems present the best evidence of a divinely inspired or sanctioned tax system, the religious nature of these practices and the purposes they served render them poor models of tax fairness. Similarly, the more general obligation to care for the poor provides little guidance regarding modern tax design. Instead, those seeking to rely on Biblical tax practices or Judeo-Christian values are left to argue by analogy and inference, leaving the door open to disagreements about what Judeo-Christian values require of a modern, secular tax system.
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