Should Jews Pay Taxes?

Independent Renewal where private wealth is supposed to be The Hebrew word for “tax,” both ancient In the eyes of the Torah, our material redistributed once each generation. Ulti and modem, is mahs and is first mentioned wealth belongs to God. Taxes are a mech mately, what’s good for society is good for in Exodus 1:11, where the Torah recounts anism for redistributing the wealth that each of us. In a Talmudic parable (Bava how Pharaoh assigned “taskmasters” over is temporarily ours, ensuring spiritual and Kama 50b), a farmer transfers cumber the Hebrew slaves in order “to oppress material support for all. If we are blessed some stones out of his field, into the pub them.” For “task” you can also read “tax,” with an income, the Torah instructs us to lic thoroughfare. A wise man sees this and which is the more literal translation. Taxa donate 10 percent to support the national asks: “Fool, why move stones from a place tion can indeed be oppressive and has been spiritual guides (priests and Levites) and that isn’t yours to one that is yours?” used through the ages to oppress us. 10 percent to sustain the lives of the Years later, like so many today, the The Torah teaches us that supporting the most needy (widows, orphans and new farmer sees his property foreclosed. Trip needs of the community is important, but not immigrants). Later biblical books vali ping on a stone he himself once placed in at the expense of the individual. The Torah’s date the financial needs of increasingly the road, he finally understands: the only ideal of taxation is for everyone, rich or poor, complex communities. Monarchs build thing truly “mine” is what’s shared. to contribute the same: “The wealthy shall public buildings, wage war and support Education, welfare, environmental pro not increase, and the poor shall not decrease” large staffs of ministers. Citizens must tection, research, health, defense: No (Exodus 30:15). At one point in the desert, the pay for this. Halachic teachings say that one can do these alone. When taxes people gave so eagerly to the collective cause if a government is just enough to win the adequately fund all these endeavors, that God alerted Moses to the overflow: “The people are bringing far more than is needed!” Moses then had to plead with the people to stop sending in their checks (Exodus 36:5-6). Taxation, Jewish-style, exists solely for Department of the Treasury— Internal Revenue Service the welfare of the people being taxed. When 1040 U.S. Individual Income Tax Return 11 it becomes self-serving for governments or monarchies, it fails. Even the wise King Solomon learned this in his elder years as he watched his mighty empire slowly crum ble as a result of his excessive taxation. Rabbi Gershon Winkler Walking Stick Foundation consent of the people and its tax collec everyone is better off. A more Jewishly Thousand Oaks, CA tors are honest, we are obligated to pay inspired slogan for our day? “I’m willing the established taxes. But the ideals of to help pay for a better America.” Humanist the Torah still apply. We may refuse to Rabbi Fred Scherlinder Dobb America has been good for the Jewish pay taxes to protest a government that Adat Shalom Reconstructionist Congregation people. Being a citizen means enjoying the ignores foundational spiritual obligations, Bethesda, MD rights and shouldering the responsibilities such as caring for its citizens in need. afforded to us. Some may wish to enjoy the Rabbi Laura Duhan Kaplan protections and freedom our nation pro Or Shalom Synagogue and ALEPH Rabbinic Reform vides with no concern for the cost, but such Program VAAD In the Babylonian Talmud, we are taught, a position is shortsighted. A nation cannot Vancouver, Canada “The law of the state is law.” Jews are obli thrive, or even survive, if its citizens seek gated to observe secular governmental laws only to use its benefits but never to pay Reconstructionist so long as they are not immoral. This dic for them. As citizens, we have a responsi “It’s not Washington’s money, it’s your tum is repeated five times throughout the bility to pay our taxes, but more than this, money.” How un-Jewish a slogan, since Talmud; the repetition illustrates its import. we have a responsibility to be fully engaged our tradition is overwhelmingly pro-taxes. As American citizens, we enjoy equal rights participants in our national conversation. Is Judaism acknowledges that we’re all in this and freedoms that were unknown to our there a Jewish position on taxes? Of course society together and must look out for each ancestors who wrote the Talmud. With not! Although some stories in the Bible other. What tzedakah alone accomplished those rights and freedoms comes the obli speak of taxation, our mandate to pay our in simpler days now requires reasonable, gation to participate fully in the civic life of taxes today comes from being citizens of well-levied and, yes, progressive taxes, our country—voting, heeding the call for the United States of America. which—like tzedakah or tithes—are not jury service and paying taxes. Rabbi Robert Barr optional “charity” but mandatory “righ Taxes are also a moral duty. Deuter Congregation Beth Adam teousness payments.” The much-maligned onomy 14:22 commands us, “You shall Cincinnati, OH estate tax comes right from Leviticus 25, surely tithe.” From the Torah we learn

28 MARCH/APRIL 2011 that we are each responsible for giving kingdom of priests and a holy nation. This Sephardi one-tenth of our earnings toward help mandate requires avoiding any kind of dis The Hebrew Bible and Talmud are replete ing those in need. As members of the civil honesty, certainly financial dishonesty. with references to taxation and accept it society and as Jews, we have an obliga Rabbi Amy Wallk Katz as a necessary feature of communal life. Temple Beth El tion to help those in need among us. Our Without funding, public services can Springfield, MA taxes go toward social services, education, not be provided or sustained. The Torah health care and other services that help specifies a half-shekel tax from every adult Modern Orthodox support members of our community in to cover the annual operating costs in need. Is there a Jewish position on taxes? It is said that only two things are inescap the Holy Temple, and the kings of Israel Yes—we have a civic responsibility and a able: death and taxes. On death, there is regularly taxed the people to finance the moral obligation to pay them. a firm, distinctly Jewish position: Judaism construction of public buildings, upkeep Rabbi Laura Novak Winer, RJE is against death. We are commanded to of and improvements to the sanctuary and Union for Reform Judaism “choose life” every day in all that we do. other communal projects. Livermore, CA Our goal is to fill the world with life. At the same time, there is an implicit rec It’s harder to oppose taxes. They have ognition that the power to tax individuals Conservative been levied in every age and by every form lends itself to abuse. This was particularly so Paying taxes is onerous. By the time we are of Jewish association, be it national state, in a time and place where kings and tax col done with federal, state, property and sales segregated minority or local community. lectors functioned without oversight or reg ulation and were notorious for overtaxing their constituents. In principle, then, Juda ism recognizes the obligation of the indi vidual to contribute financially to communal institutions but simultaneously upholds the right of the individual to demand that taxes be reasonable and just and that tax revenue be spent in a judicious manner. Rabbi Joshua Maroof Magen David Sephardic Congregation Rockville, MD

Chabad taxes, as well as Social Security, user and In the Bible, there is a tithe for the poor, a license fees and so on, a large chunk of our tithe for the Levites, terumab and gifts for Everyone knows that the Bible mandates income finds its way to the government. Jew the priests and shekel payments for com a tax of 10 percent, or a tithe. There is no ish law is explicit and unequivocal. Although munal sacrifices. In medieval times, there death tax, and indeed it seems odd that we are entided to minimize our tax burden, were taxes within the community on food anyone should be penalized for dying, we must not engage in or abet tax evasion. stuffs and mandatory tzedakah. There was something over which one has little con We are obligated to pay taxes imposed by no history of progressive taxation, although trol. The operative theme is that any the government. The obligation stems from that development fits the goal of Judaism one of means must help support those the famous Talmudic statement of Shmuel, to create a just society; such taxes were of diminished income. But the Bible also “Dina d’malkhuta dina” (Bava Kamma 113a), adopted in the modem State of Israel. recognizes that the single most important literally, the law of the land is the law. Although the Torah recognizes pri human necessity is not food, clothing or The rabbis asked: Is it ever permitted vate property and upholds its rights, it shelter, but dignity. And being dependent to evade a tax? Two answers are given: Tax does not have the fierce anti-tax tradi on someone else for support is a funda evasion is permitted where the tax col tion that is so prevalent in America mentally undignified existence. Hence, lector is authorized to collect any sum he today. That attitude sees government as the social welfare system is geared toward wishes or, according to a different opinion, the problem. On the contrary, says Rabbi maintaining people’s dignity and helping where the tax collector is self-appointed Hanina: “Pray for the well-being of the them get back on their feet. and does not represent the king. government; for were it not for fear of Taxes are not meant to be burdensome or If dina d'malkbuta dina applied when it, each person would swallow the other excessive. The Talmud also says that a per Jews were living under foreign dictator alive” (Pirkei Avot 3:2). The tradition son should not give more than 20 percent of ships, it certainly applies now that we’re does oppose unjust taxation—just as it his income to charity, but the rabbis say that citizens in a democracy. In addition to opposes governments that oppress peo if one has sinned, then he can give more for arguments rooted in Jewish law, paying ple or show unjust favoritism. the purposes of forgiveness and redemption. taxes represents a moral obligation. The Rabbi Yitz Greenberg Rabbi Shmuley Boteach Torah (Exodus 19:6) commands us to be a New York, NY Englewood, NJ

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