|
Abstract: Maaser kesafim refers to the practice, observed in many orthodox Jewish communities, of separating out a tithe from one's income each year to be distributed to the poor. It functions to a large degree as income tax, or more precisely as God's income tax. Conceiving of tithing as a form of income tax raises a number of interesting questions, the most salient of which is how income should be defined. For instance, one must decide whether to allow deductions for federal, state, and local taxes. Other questions include whether to include gifts in income, whether to tax nominal, as opposed to real, gains, and whether deductions should be allowed for expenses such as business meals. While these particular questions are interesting in their own right, when taken together they amount to a religious tax jurisprudence that is as comprehensive and sophisticated as the law we have created for Federal income tax purposes.
This article describes the origins and scope of maaser kesafim and examines a number of income definition rules the religious authorities have developed over the past two thousand years. By comparing those rules to the analogous Federal income tax rules, this article demonstrates how the development of tax law is affected by (1) concerns regarding administration, enforcement, and taxpayer compliance, (2) the structure of the legal system, and (3) the values underlying a tax system. (from introduction, edited)
Keywords: income tax, Jewish law, comparative law
|