The Pharisee and the Tax Collector
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St. Matthew from an Accounting Perspective
Accounting Historians Notebook Volume 23 Number 2 October 2000 Article 10 October 2000 St. Matthew from an accounting perspective Andrew D. Sharp Follow this and additional works at: https://egrove.olemiss.edu/aah_notebook Part of the Accounting Commons, and the Taxation Commons Recommended Citation Sharp, Andrew D. (2000) "St. Matthew from an accounting perspective," Accounting Historians Notebook: Vol. 23 : No. 2 , Article 10. Available at: https://egrove.olemiss.edu/aah_notebook/vol23/iss2/10 This Article is brought to you for free and open access by the Archival Digital Accounting Collection at eGrove. It has been accepted for inclusion in Accounting Historians Notebook by an authorized editor of eGrove. For more information, please contact [email protected]. Sharp: St. Matthew from an accounting perspective ST MATTHEW FROM AN ACCOUNTING PERSPECTIVE by Andrew D. Sharp, Spring Hill College St. Matthew is the patron saint of sources as to when the Gospel of St. Matthew accountants, tax collectors, bankers, customs was written. officers and security guards. He was origi nally called Levi; however, this follower of The Tax Collector Jesus took the name Matthew-the gift of Eliade [1987] reports that, during St. Yahweh-when called to be a disciple. St. Matthew's time, tax collectors were viewed Matthew's feast day is celebrated on as serious sinners. Private entrepreneurs pur September 21st. chased the right from the government to col lect taxes. These aggressive businessmen The Conversion were able to generate enormous profits to the Other than what is recorded in the detriment of the public. Bible-that he was a tax collector by profes The Catholic Information Network sion-very little is known of the life of St. -
Rembrandt's Pen and Ink Drawing
Stories Jesus Still Tells: The Parables of Jesus The Parable of the Pharisee and the Publican (Luke 18:9-14) Pharisee and Publican mosaic, Basilica of Sant’Apollinare Nuovo. Ravenna (Italy), 6th century Luke 18:9-14 9 Jesus also told this parable to some who trusted in themselves that they were righteous, and treated others with contempt: 10 “Two men went up into the temple to pray, one a Pharisee and the other a tax collector. 11 The Pharisee, standing by himself, prayed thus: ‘God, I thank you that I am not like other men, extortioners, unjust, adulterers, or even like this tax collector. 12 I fast twice a week; I give tithes of all that I get.’ 13 But the tax collector, standing far off, would not even lift up his eyes to heaven, but beat his breast, saying, ‘God, be merciful to me, a sinner!’ 14 I tell you, this man went down to his house justified, rather than the other. For everyone who exalts himself will be humbled, but the one who humbles himself will be exalted.” Why Doesn’t God Like Religious People? The challenge for Christians, and especially for those of us who preach, is that the more familiar a parable is, the harder it is to scrape off the barnacles that have attached themselves to it over the centuries in the popular mind. Today’s parable is a case in point. This parable, the Parable of the Pharisee and the Publican (tax collector), is a simple story. One man comes before God with an arrogant prayer and is dismissed for his attitude. -
MATTHEW—THE TAX COLLECTOR Friends
MATTHEW—THE TAX COLLECTOR Friends - yet some of them if it were not for Jesus would have not only not have been friends would have hated each other. Here is the two that would have been the case. Matthew and Simon.. We have already looked at the life's of some of the apostles, Peter, Andrew, James 3 of them, John the beloved, Philip and Bartholomew now we look at Matthew that like the others we really don’t know a lot about. Matthew, of course, is the author of the Gospel that bears his name. For that reason, we might expect to have a lot of detail about this man and his character. But the fact of the matter is that we know very little about Matthew. The only thing we know for sure is he was a humble, self-effacing man who kept himself almost completely in the background throughout his lengthy account of Jesus’ life and ministry. In his entire Gospel he mentions his own name only two times. (Once is where he records his call, and the other is when he lists all twelve apostles.) Name He is called by his Jewish name, “Levi the son of Alphaeus,” in Mark 2:14. Luke refers to him as “Levi” in Luke 5:27–29, and as “Matthew” when he lists the Twelve in Luke 6:15 and Acts 1:13. Matthew 9:9 9 As Jesus passed on from there, He saw a man named Matthew sitting at the tax office. And He said to him, “Follow Me.” So he arose and followed Him. -
“The Twelve Disciples” Sermon # 9 “Matthew – the Tax Collector”
“The Twelve Disciples” Sermon # 9 “Matthew – The Tax Collector” Luke 5:27-32 As we have seen Jesus chose the Twelve from the least likely of candidates. Perhaps Matthew had more money and education than the rest, but in all likelihood, none of the Twelve were as notorious a sinner as He. Matthew was a brother of another disciple, James the Less and both were the sons of Alphaeus (Mark 2:14). He was probably born in Galilee at or near Capernaum. Unlike some of the other disciples it does not appear that Matthew was a follower of John the Baptist. Matthew (Matt 9:9, Mark 3:18, Luke 6:15) also known as Levi (Luke 5:27. Mk 2:14), was one of those individuals that seems to have two names. “After these things He went out and saw a tax collector named Levi, sitting at the tax office. And He said to him, "Follow Me." (28) So he left all, rose up, and followed Him. (29) Then Levi gave Him a great feast in his own house. And there were a great number of tax collectors and others who sat down with them. (30) And their scribes and the Pharisees complained against His disciples, saying, "Why do You eat and drink with tax collectors and sinners?" (31) Jesus answered and said to them, "Those who are well have no need of a physician, but those who are sick. (32) I have not come to call the righteous, but sinners, to repentance." I want you to notice four things about Matthew with me. -
Tax Compliance and Enforcement
NBER WORKING PAPER SERIES TAX COMPLIANCE AND ENFORCEMENT Joel Slemrod Working Paper 24799 http://www.nber.org/papers/w24799 NATIONAL BUREAU OF ECONOMIC RESEARCH 1050 Massachusetts Avenue Cambridge, MA 02138 July 2018 I am grateful to Garrett Anstreicher and Tejaswi Velayudhan for excellent research assistance and to the students in my Ph.D. class on government revenues at the University of Michigan for stimulating conversations. Helpful comments on an earlier draft were received from Claudio Agostini, Miguel Almunia, Alan Auerbach, Anne Brockmeyer, Wei Cui, Brian Erard, Christian Gillitzer, John Guyton, Michael Hallsworth, Anders Jensen, Paul Michael Kindsgrab, Ben Meiselman, Gareth Myles, Alan Plumley, Daniel Reck, Carlos Scartiscini, Christian Traxler, David Weisbach, and Eleanor Wilking, as well as from the JEL editor and referees. The author has an unpaid contractual relationship with the Internal Revenue Service to make research use of de-identified tax-return data; the views expressed here are not necessarily held by the IRS, the U.S. Department of the Treasury, or the National Bureau of Economic Research. NBER working papers are circulated for discussion and comment purposes. They have not been peer-reviewed or been subject to the review by the NBER Board of Directors that accompanies official NBER publications. © 2018 by Joel Slemrod. All rights reserved. Short sections of text, not to exceed two paragraphs, may be quoted without explicit permission provided that full credit, including © notice, is given to the source. Tax Compliance and Enforcement Joel Slemrod NBER Working Paper No. 24799 July 2018 JEL No. H20,H26 ABSTRACT This paper reviews recent economic research in tax compliance and enforcement.