Five Biblical Principles for Tax Policy

FEBRUARY 17, 2020 MEMBERS BIBLE STUDY & UNITED STATES CAPITAL

GOVERNMENT & ECONOMICS SERIES | PART 7 BIBLE STUDY SPONSORS CABINET MEMBERS Mike Pence, VP: DC Five Biblical Mike Pompeo, SOS: DC Alex M. Azar II, HHS: DC Jim Bridenstine, NASA: DC Ben Carson, HUD: DC Principles for Betsy DeVos, DOE: DC Sonny Perdue, USDA: DC Alex Acosta, Fmr Sec DOL: DC Tax Policy Rick Perry, Fmr Sec DOE: DC Tom Price, Fmr Sec HHS: DC Jeff Sessions, Fmr AOG:DC

INSIDE SENATORS Marsha Blackburn: TN Bill Cassidy: LA PUBLIC SERVANT ENDORSEMENT Kevin Cramer: ND Steven Daines: MT Alex Acosta...... 2 Joni Ernst: IA Cindy Hyde-Smith: MS James Lankford: OK VERSE OF THE WEEK David Perdue: GA Mike Rounds: SD 1 Peter 2:13–14...... 3 Tim Scott: SC John Thune:SD

REPRESENTATIVES ABOUT Robert Aderholt: AL Rick Allen: GA Capitol Ministries®...... 12 Don Bacon: NE Michael Bost: IL Ted Budd: NC John Carter: TX Michael Conaway: TX Rick Crawford: AR Ron Estes: KA Bill Flores: TX Greg Gianforte: MT Louie Gohmert: TX Tom Graves: GA HE BIBLE TEACHES US THAT BUSINESSES, Glenn Grothman: WI established through God’s institute of commerce, Kevin Hern: OK George Holding: NC are the economic engine of a free-market society Bill Huizenga: MI Tand generate the best products and services with the best Bill Johnson: OH Dusty Johnson: SD value and availability, due in part to personal incentive and Jim Jordan: OH competition. As already witnessed in this Bible study series, Doug Lamborn: CO Mark Meadows: NC in this specific regard, the institution of commerce is set Kevin McCarthy: CA in contrast to God’s ordained institution of government, Gary Palmer: AL Bill Posey: FL which by its nature is a monopoly in every country. The Cathy McMorris Rodgers: WA institution of government cannot benefit from competition David Rouzer: NC John Rutherford: FL and, by its very nature and God-given purpose for its Glenn Thompson:PA existence, is not in a position to produce the best products Scott Tipton: CO Tim Walberg: MI or services. What government does best in a free-market Mark Walker: NC society is to referee the free market in order to create a level Jackie Walorski: IN Randy Weber: TX playing field in a fallen world, because undoubtedly some Daniel Webster: FL will take unfair advantage if no form of punishment or Bruce Westerman: AR Roger Williams: TX consequence exists for bad behavior. Joe Wilson: SC Continued next page Rob Wittman: VA Steve Womack: AR Rob Woodall: GA Ted Yoho: FL PUBLISHED IN PARTNERSHIP WITH Weekly Bible Studies CABINET: 7:00am Wednesdays, location undisclosed, refreshments served. The views expressed in each Bible study are those of the author, and do not SENATE: 8:00am Tuesdays, rotating offices, hot breakfast served. necessarily reflect the position of any KNOW YOUR BIBLE. HOUSE: 7:45am Thursdays, The Capitol Hill Club, hot breakfast served. individual Bible Study Sponsor. Five Biblical Principles for Tax Policy

★ PUBLIC SERVANT ENDORSEMENT Even though God did not design the institution of government to be the economic engine of a country, He did nonetheless give it the right to tax the economic engine Alex Acosta (cf. Romans 13:1–7) in order to sustain itself. That too is God’s revealed design, but Former U.S. Secretary of Labor it must do so in ways that are just and competitive with other nations of the world. This week let us discover what Scripture says to government regarding taxing the free market. More specifically, what are the five guiding scriptural principles that public servants must take into consideration relative to tax policy formation? To do so is to either prosper or else damage a nation.

May God enlighten you as you study each of these overarching principles that serve to create a nation’s tax policy that He is pleased with—and works best for everyone in the nation.

Read on, my friends!

“One of the values the [White House Cabinet] Bible study has Ralph Drollinger for me is having an hour every week where you can speak your mind in absolute confidence that what you are saying will never leave the room. I have no idea what goes in the House Bible study or the Senate Bible study because Ralph does not tell us. I. INTRODUCTION image on it (cf. v. 19), He said (Matthew 22:21): “Having that hour on Wednesday Scripture is clear that the institution of mornings in a group where no one government has the right to tax the cit- “Then render to Caesar the things that is trying to influence you, the only izenry of any given nation. In the New are Caesar’s; and to God the things that influence is Scripture to remind Testament’s (NT) classic passage on the are God’s.” you that you are not in control, role of government, the apostle Paul God is control; to remind you are writes in Romans 13:6–7 what is specific These two passages (additionally, along not a decision maker, that you are and straightforward in this regard: with 1 Peter 2:13–15) serve to under- a servant. score God’s principle of taxation and for “For because of this [government] you you, the public servant, the right to tax. “And that humility, that grounding The more pertinent biblical question, which was so important for me also pay taxes, for rulers are servants of however, is not this. to be able to do my day job could God, devoting themselves to this very not have come from anywhere but thing. Render to all what is due them: The question is not Scripture.” tax to whom tax is due; custom to whom custom; fear to whom fear; hon- whether governments have — ALEX ACOSTA or to whom honor.” the right to tax, but how they should tax. Former Secretary Acosta made In Matthew 22:17, some of Jesus’ adver- these comments while addressing saries came to Him and in an attempt With that in mind, what follows is a ministry leaders at Capitol to trap Him they asked, “Is it lawful to Bible study that could alternatively be Ministries’ International Training give a poll-tax to Caesar, or not?” He titled: Five Biblical Principles for Taxa- Conference in Washington, D.C. in responded by taking a denarius (a Ro- tion. What are the guiding biblical prin- December 2019. man coin) and, remarking about Caesar’s ciples you must consider relative to the [ 2 ] MEMBERS BIBLE STUDY & UNITED STATES CAPITAL

formation of tax policy? What follows D. MOVING A LANDMARK ♥ VERSE OF THE WEEK is a timeless, cross-cultural theological construct—a biblical theology of taxa- “You shall not move your neighbor’s 1 Peter 2:13–14 tion so to speak—to aid you in this re- boundary mark, which the ancestors gard. We have already discovered the have set.” (Deuteronomy 19:14) “Submit yourselves for the first principle wrought from Scripture: Lord’s sake to every human government has the right to tax. Here “Do not move the ancient boundary institution, whether to a king are four more principles in no particular or go into the fields of the fatherless.” as the one in authority, order of importance. (Proverbs 23:10) or to governors as sent by II. THE PRINCIPLE OF Since these passages support the theo- him for the punishment of PRIVATE PROPERTY logical premise that God is pro pri- evildoers and the praise of vate-property ownership, it follows that those who do right.” We have discussed this principle in de- the principle of private-property owner- tail in the first study in this series titled ship must underlie the government’s tax Capitalism versus Communism, but not policy. Since God says people are to have in the context of taxation. A myriad of personal ownership and personal pos- passages evidence God’s expectation that sessions, and because such is a tenet of man—not government—will own/stew- the United States Constitution, the U.S. ard His property. By way of review, here government must take this into consider- are some of those passages that illustrate ation when forming taxation policy. The this truth: money government takes from individuals first belongs to those individuals. It A. THE EIGHTH does not first belong to the society or the COMMANDMENT government. Therefore, the government must respect individuals’ rights and tax “You shall not steal.” (Exodus 20:15) them justly. In other words, “Thou shall not steal” comes into play (versus if the To tax economically B. THE TENTH government legally owned the property accomplishing individuals COMMANDMENT to begin with). This is the second princi- at a higher percentage is to ple: the premise of private property. punish them for doing right. “You shall not covet your neighbor’s This is not in keeping with house; you shall not covet your neigh- III. THE PRINCIPLE OF God’s revealed purposes for bor’s wife or his male servant or his PROPORTIONALITY government. female servant or his ox or his donkey or anything that belongs to your neigh- The next principle of taxation relates bor.” (Exodus 20:17) to government’s just and proportional treatment between all individuals who C. IRRESPONSIBLE are taxed. Why? Because in a free-mar- OWNERSHIP ket economy, each person will end up with differing amounts of private prop- “If, however, an ox was previously in erty depending on what he can earn the habit of goring and its owner has given his personal industriousness, edu- been warned, yet he does not confine it cation, God-given abilities and talents, and it kills a man or a woman, the ox character, and providence. The fact that shall be stoned and its owner also shall people are disproportionate does not be put to death.” (Exodus 21:29) give government the right to be disproportionate: For government to tax dis- [ 3 ] For past studies or additional copies go to capmin.org Five Biblical Principles for Tax Policy

Thomas Jefferson proportionately is for government to be God commanded of Israel a flat-rate unjust—the very thing God specifically tax. Everyone, no matter what their in- commands government not to be! If come, paid the same percentage. Israel’s God is just and He created government, God-ordained flat tax was not a progres- then it follows that He expects govern- sive tax that required the wealthy to pay ment to act justly between its respective a higher percentage and the poor a lesser, citizens. or no amount at all.

To gain or not gain private property or Presently in America, the tax rate is not to earn more or less than another per- proportional; it is progressive, from 10 son is a freedom of choice previously percent to 37 percent, depending on in- acknowledged by the government in a come earned. A couple who jointly earns free-market capitalistic system. Given under $19,000 pays the lowest rate of 10 this premise, when one individual earns percent of their adjusted gross income, more than another, it follows that it is not and on the other end of the progression, just for the government to tax that per- the couple who makes an adjusted gross son at a higher percentage. Again, God’s income of over $612,000 pays the high- Word reveals that God is a God of justice est rate of 37 percent. But in reality, with and proportionality; justice is one of His standard deductions and exemptions in communicable attributes. He is not un- the current federal income tax code: just or disproportionate, nor is He par- “I place economy among the first tial. The following passages specifically Nearly half of all and most important republican reveal these characteristics as they per- Americans—48 percent— virtues, and public debt as the tain to taxation. More specifically, note pay no income tax at all. greatest of the dangers to be in keeping with His attribute of justice, feared.” the following four sub points all reveal Note that this is not how God taxed Isra- that God is a proponent of a flat-tax in- el; the just God of Israel demanded that — Thomas Jefferson, third president of the come rate and the author of such! all pay 10 percent off the top with no ad- United States; signer of the Declaration justments allowed, no matter what they of Independence; diplomat; governor of Virginia; secretary of state. A. THE TITHE earned. What this means in America is this: currently, the 48 percent lower-in- Thomas Jefferson, letter to Gov. William In Old Testament (OT) theocratic Is- come-producing Americans only pay Plumer, July 21, 1816, Writings of Thomas rael, all the people were required to pay two percent of the nation’s total income Jefferson (Memorial Edition), edited by Andrew Lipscomb and Albert Bergh, 20 a tithe, which meant they were to give tax. For the government to rationalize vols., Washington, D.C.: Jefferson Memorial ten percent of their income to the Lord. such policies as being compassionate is Association, 3-4:45. Notice Deuteronomy 14:22–23 in this for the government to in essence become regard: unjust to the citizenry it serves. (The manifesting of compassion is a concept “You shall surely tithe all the produce applicable to individuals, churches, busi- from what you sow, which comes out nesses, and families, but not to govern- of the field every year. You shall eat in ments). the presence of the Lord your God, at the place where He chooses to establish B. THE CENSUS SHEKEL His name, the tithe of your grain, your new wine, your oil, and the firstborn of Israel also paid what economists today your herd and your flock, so that you call a “head tax” as it related to taking the may learn to fear the Lord your God census. Everyone who was of a taxable always.” age, regardless of economic standing, [ 4 ] MEMBERS BIBLE STUDY & UNITED STATES CAPITAL paid a flat rate of one-half of a shekel. Another important biblical factor that Thomas Paine Note Exodus 30:13–15 in this regard: plays into the principle of proportionality is this: in combination with the “This is what everyone who is num- aforementioned private-property princi- bered shall give: half a shekel according ple and a definitively free-market econo- to the shekel of the sanctuary (the shekel my in mind, note what 1 Peter 2:13–14 is twenty gerahs), half a shekel as a con- states is the responsibility to govern- tribution to the Lord. Everyone who is ment: numbered, from twenty years old and over, shall give the contribution to the “Submit yourselves for the Lord’s sake Lord. The rich shall not pay more and to every human institution, whether the poor shall not pay less than the half to a king as the one in authority, or to shekel, when you give the contribution governors as sent by him for the punish- to the Lord to make atonement for ment of evildoers and the praise of those yourselves.” who do right.” “By any plain method of Notice God says, “The rich shall not pay God states of His institution that it is argument, as we are running more and the poor shall not pay less.” not to punish but to praise or reward the next generation into debt, Again we see the principle of just taxa- those who do right. If a citizen in a pri- we ought to do the work of it, tion versus a progressive or dispropor- vate-ownership and free-market econ- otherwise we use them meanly tionate basis of taxation by God Himself. omy achieves greater wealth (lawfully) and pitifully.” and provides more jobs and value-added C. THE SACRIFICE products or services than another, be- — Thomas Paine, political activist; OF A LAMB cause he works harder and/or is smarter philosopher; political theorist; and/or took the risk to bring to market revolutionary; journalist; pamphleteer who authored the two most influential After the birth of a child in ancient Isra- an idea or service that happened to be at pamphlets at the start of the American el, there was to be a sacrifice to God of the right time, it stands to reason from Revolution, Common Sense and The a lamb. But there was a provision made this passage that government should American Crisis. for someone who was poor and couldn’t praise, not penalize that person’s accom- Thomas Paine,Common Sense. afford a lamb. Notice Leviticus 12:8 in plishment! It is important to note that this regard: the passage does not conclude with, “and the penalization of those who do right.” “But if she cannot afford a lamb, then she shall take two turtledoves or two To tax economically young pigeons, the one for a burnt offer- accomplishing individuals ing and the other for a sin offering; and at a higher percentage is to the priest shall make atonement for her, punish them for doing right. and she will be clean.” This is not in keeping with God’s revealed purposes This passage is consistent with the prin- for government. ciple of proportionality: those with less income were to pay less, but nonetheless, Those who work harder, who work they still had to pay. They paid a propor- smarter, who are creative and innovative, tional amount of income. who decide to take more risk than the next person should be incentivized by D. GOVERNMENT IS TO the government, because in God’s mind REWARD NOT PUNISH He intends it to be “a minister of God THOSE WHO DO RIGHT to you for good” (Romans 13:4), and it [ 5 ] For past studies or additional copies go to capmin.org Five Biblical Principles for Tax Policy

James Madison is “sent by Him for … the praise of those tax rates discourage work, in- who do right” (1 Peter 2:14). vestment and growth. He used to tell the story of making only a Accordingly, in addition to all of the OT certain number of movies a year, passages that reveal God is pro flat tax, 1 because once he got pushed into Peter 2 also makes it clear that it is not the highest tax rates of 70 per- just for government to act dispropor- cent or more, there was no ratio- tionately to its citizens in any way. Com- nal justification for continuing bined, these passages paint a strong, re- to work. The Reagan tax-rate re- curring principle for the formulation of ductions increased tax revenues tax policy: government, in order to be from $500 billion to $1 trillion true to its calling as purposed by God, by the end of the 1980s.”1 must be just and proportionate in what it demands of its citizenry. Does not our Today, the same is true under the Trump American pledge of allegiance end with administration tax break revisions, “The apportionment of taxes “and justice for all?” wherein America is enjoying the best on the various descriptions economy in the history of our nation! of property is an act which The principle of proportionality is bib- seems to require the most lical, and so one may expect practical But still, in fact today, with a progressive exact impartiality; yet there benefits to result—since obedience to tax rate still in place, the top 1 percent of is, perhaps, no legislative act God’s ways and His wisdom are always earners pay nearly half of all income tax. in which greater opportunity the doorway to blessing, should He so Bankrate reports: and temptation are given to a choose. Here are at least three of the ways predominant party to trample this principle brings blessing to a nation: “The Tax Policy Foundation on the rules of justice.” states that, the top 1 percent — James Madison, signer of the E. THE WEALTHY PAY of earners (incomes in excess Constitution, author of The Federalist THEIR FAIR SHARE of $615,000) are paying nearly Papers; framer of the Bill of Rights; half—45.7 percent—of indi- secretary of state; fourth president of the To tax the rich and the poor at the same vidual income taxes for tax year United States. rate means the rich person will pay more 2014. James Madison, Federalist No. 10, 1787. than the poor person, but in ways that remain just. “The top 20 percent, with incomes above $134,300, contrib- F. GOVERNMENT ute nearly 84 percent of all fed- INCOME INCREASES eral income taxes.

Economist Arthur Laffer first intro- “Meanwhile, the vast majority of duced the now-famous “Laffer Curve,” earners, those in the bottom 80 showing that above a certain tax rate, percent, pay about 15 percent, government revenues actually decrease. with the bottom 60 percent He persuaded President Ronald Reagan contributing 2 percent to federal that cutting tax rates would actually in- income taxes.”2 crease governmental income, and he was right. The Heritage Foundation report- Such disproportionality greatly dimin- ed: ishes the capital of our nation’s most talented and best job creators. How “Reagan was a supply-sider—pe- much even better would the economy riod. He understood that high be in America today if there were a flat- [ 6 ] MEMBERS BIBLE STUDY & UNITED STATES CAPITAL tax rate? The institution of government As it presently stands, our Thomas Jefferson was ordained by God to provide justice government is engaged in in a fallen world; it is to reflect God’s out-of-control spending and attribute of justice. To tax individuals at only one-half of the voting different rates is disproportionate, inher- block is concerned! ently unjust, and disincentivizing to the institution of commerce’s most talented It stands to reason that those who pay no people who best possess the proven abil- taxes have no sense of responsibility for ity to expand America’s Gross Domestic having to pay it back. They vote to retain Product (GDP). fiscally irresponsible representatives or senators. Unfortunately, they are an in- When the biblical principle creasingly powerful voting block in our of proportionality is democratic form of governance. With incorporated into the tax a flat tax, all citizens will be active tax- code and a flat-tax rate is payers versus half now being passive par- adopted where everyone of a ticipants in the American experiment in “…private fortunes are destroyed taxable age is paying taxes in government. by public as well as by private proportion to their earnings, extravagance. And this is the financial health of the In summary of the first three points, God’s the tendency of all human nation will increase even more Word says government has the right to governments. A departure dramatically! tax, while respecting private-property from principle in one instance ownership, but must be just and impar- becomes a precedent for a And as outlined in the previous week’s tial to all its citizens in so doing. second; that second for a third; Bible study, America needs dramatic and so on, till the bulk of the GDP growth in order to marginalize IV. THE PRINCIPLE OF society is reduced to be mere and pay off its present gigantic debt. A PERSONAL PRODUCTIVITY automatons of misery, and to flat tax will reduce the tax burden on have no sensibilities left but the job producers, providing them with As we have visited in previous studies in for sinning and suffering. Then increased freedom to create more goods the Government and Economics series, it begins, indeed, the bellum and services—and thereby jobs—for the is critically important that citizens have omnium in omnia, which some nation as well as increase their giving to jobs and are productively employed. philosophers observing to be those in need through their foundations Without personal productivity, govern- so general in this world, have and philanthropic work (something ment has no income to tax. It follows mistaken it for the natural, they do much more effectively and effi- that to the degree the work force is em- instead of the abusive state of ciently than government!). At the end of ployed and expanding, is the degree to man. And the fore horse of the day, lower tax rates lead to economic which government has a financial basis this frightful team is public growth, and economic growth leads to a to do what God has called it to do with debt. Taxation follows that, and larger GDP and tax base for the govern- excellence. in its train wretchedness and ment. oppression.” A. MAN’S INNATE G. ALL CITIZENS ARE DESIRE TO WORK — Thomas Jefferson, third president of the EQUALLY RESPONSIBLE United States; signer of the Declaration Genesis 1:28 and 2:15 reveal man’s in- of Independence; diplomat; governor of Virginia; secretary of state. Another important aspect of obeying herent, God-given desire to work: the Word of God in regard to a flat tax Thomas Jefferson, letter to Samuel Kercheval, is that every citizen will then have skin “God blessed them; and God said to July 12, 1816, The Writings of Thomas in the game. them, ‘Be fruitful and multiply, and fill Jefferson, (Washington Edition), edited by H.A. Washington, New York: H.W. Derby, the earth, and subdue it; and rule over 1861, 7:14. [ 7 ] For past studies or additional copies go to capmin.org Five Biblical Principles for Tax Policy

Alexander Hamilton the fish of the sea and over the birds of lonians 4:11–12; 2 Thessalonians 3:10; the sky and over every living thing that and Proverbs 16:26 in this regard: moves on the earth.’” “And to make it your ambition to lead a “Then the Lord God took the man and quiet life and attend to your own busi- put him into the garden of Eden to cul- ness and work with your hands, just as tivate it and keep it.” we commanded you, so that you will be- have properly toward outsiders and not Man was designed with an intrinsic pro- be in any need.” clivity to subdue and cultivate the earth, that is to say: “For even when we were with you, we used to give you this order: if anyone Man is most fulfilled is not willing to work, then he is not to and possesses the highest eat, either.” sense of dignity when his “The public necessities must be labor is both possible “A worker’s appetite works for him, for satisfied; this can only be done and necessary. his hunger urges him on.” by contributions of the whole society …” In principle, governmental tax policies Again, there is a direct relationship be- need to take advantage of this built-in- tween man’s inherent proclivity toward — Alexander Hamilton, revolutionary by-God aspiration! To make the point, if personal productivity and the formation general; signer of the Constitution; governments tax 100 percent of personal of good tax policy: Since governments author of the Federalist Papers; secretary of the Treasury. income, they will be guilty of quelling can only collect taxes from those who this God-given desire. They are guilty of have jobs, it is essential that those capable Alexander Hamilton, The Continentalist 6, creating a disincentive relative to man’s of working not receive any form of sub- 1782. innate desire to work. Conversely, the sistence. No one should be able to take lower the tax rate the higher the incen- from the government’s treasury who can tive is to work and keep for oneself the in some way give to the treasury! In my lion’s share of one’s labor. many visits to South Korea, for instance, I noticed that capable older people must With less taxation, which equates to more sweep the streets to obtain income. Un- net income, a laborer can do more: he or earned handouts destroy a person’s sense she can choose to spend more, save more, of dignity. Accordingly: invest more, or give more. Any of these four choices benefits economic growth; Fundamental to the all create a larger economy as a whole and taxation policies of a overall available taxable income! nation are the enactment of regulations and incentives Importantly, Genesis 1:28 and 2:15 are that compel people toward commands given prior to the fall in Gen- work, rather than to reward esis 3. Yes, labor is part of the curse of them for idleness. the fall (cf. Genesis 3:17–19), but labor itself is fundamental to God’s design; it Scripture is clear here: not only are poli- is difficulty in labor that is synonymous cies that lead to nonpersonal productivi- with the curse, not work itself. So import- ty bad policies for the financial health of ant is this principle of labor that eating the state, it is detrimental to the well-be- is viewed in the Bible as an impetus to ing of the person. motivate man to work! Note 1 Thessa- [ 8 ] MEMBERS BIBLE STUDY & UNITED STATES CAPITAL

In America, there are people on govern- smarter and harder—to create greater George Washington ment subsistence programs such as food personal and national productivity. stamps and disability payments who are required to do little if anything in return V. THE PRINCIPLE OF for what they receive. Being ignored is this THE PRACTICAL biblical principle: Having to not work for what one receives inevitably leads to oth- The fifth and last biblical principle that er deleterious attitudes in the life of the need be considered in tax policy is what citizen. One should not be able to enjoy is commonly referred to in theological the benefits of a country without, in some circles as the “sound mind principle.” It way and at some level, having to labor and stems from 2 Timothy 1:7: earn them. “For God has not given us a spirit of ti- Every citizen should have midity, but of power and love and disci- to pay some income tax if pline.” for no other reason than to “When a people are oppressed possess a sense of self dignity, The Greek word for discipline in this with taxes and have a cause to belonging, and responsibility passage is sophronismos, meaning “sound believe the there has been a to and for the country. mind” or “sound judgment.” This same misapplication of the money, Greek root, sophroneo, is translated as they illy brook the language of How then should public servants moti- such in 2 Corinthians 5:13: despotism.” vate the citizen’s desire to work? “For if we are beside ourselves, it is for — George Washington, first president of B. MOTIVATING MAN’S God; if we are of sound mind, it is for the United States; commander-in-chief INNATE DESIRE TO WORK of the Continental Army; member of the you.” Continental Congress; president of the Constitutional Convention, ‘Father of In Luke 19:17, Jesus incentivizes the Without taking the space in what is al- His Country’; judge. faithful in what is known as the parable ready a long Bible study, the point of this of the ten minas: passage is that sound mindedness is part George Washington, Letter to Madison, March 2, 1788, The Writings of George of being a born-again individual (both Washington, Edited by Lawrence B. Evans, “And he said to him, ‘Well done, good passages are written to believers); indi- New York; G.P. Putnam’s Sons, 1908. slave, because you have been faithful in a viduals (in our case public servants) who very little thing, you are to be in author- have come to Christ are indwelled by the ity over ten cities.’” Holy Spirit. What the Bible is saying here is that every believer is given the gift of a Similarly, in the parable of the talents sound mind, or better, sound judgment: (Matthew 25:14–30), Jesus illustrates through the use of a story that the in- Believers are no longer centive of rewards is a legitimate form susceptible to the mental of motivation: He commends those biases that are incumbent who made a return on their investment with the fall in Genesis 3: the and is critical of the one who did not. In warping effect of the fall as it both passages, Jesus is underscoring the pertains to the mind of man. use of rewards to motivate personal dil- igence, to promote personal prosperity! Known theologically as the noetic effect In a similar way, wise public servants will of sin, this bias is seen in many unbeliev- view the use of lower taxes as a means ing public servants who cannot think of incentivizing the citizenry to work straight even though the truth and the [ 9 ] For past studies or additional copies go to capmin.org Five Biblical Principles for Tax Policy

Benjamin Franklin right thing to do regarding a policy mat- further education or job training versus ter are easy to ascertain—that is, for the alcohol or drugs). Such tax policies lead believer who has steeped himself in God’s to holistic solutions of and for the needs revealed truth, the Bible. Note this about of others. One possessing a sound mind/ the fallen, unregenerate mind of man: sound judgment can easily conclude this. But don’t be surprised when other public The closer a matter is to the servants, who are either passively or ac- moral attributes of God’s tively rebelling against God, cannot see character, the greater the sin things that are so obvious; their predom- nature warps things. inant sin nature blinds them.

This is the same context and idea ex- Another illustration of the principle of pressed in Romans 1:22 that states, “pro- the practical is summarized in the follow- fessing to be wise, they became fools.” All ing sidebar. (This is an alternative solu- that to say this: these passages indicate tion to the principle of proportionality.) “It would be thought a hard that God empowers believers (in our case government that should tax its public servants) to overcome what we will people one tenth part.” call the sin warp syndrome and to instead NON-VESTED CITIZENS — Benjamin Franklin, signer of the possess unbiased judgment: sound minds Declaration of Independence; diplomat; that earnestly desire to take the right ac- printer; scientist; signer of the tions for a nation. In this case, tax policies. Please note: I say the following with Constitution; governor of Pennsylvania. a deep compassion for genuinely be- William Temple Franklin, Memoirs of the Life How this relates to tax policy is clear: God reft individuals. And what I am about and Writings of Benjamin Franklin, (1819), gives wisdom (cf. James 1:5) to believers to espouse, like everything else I say, p.111. who ask for it. This wisdom means they is not necessarily the opinion of the will possess the ability to think ahead and Members of the Cabinet or congres- devise, with the help of biblical principles, sional sponsors found on the mast- tax policies that will not only honor God head of the Members Bible Study. by incorporating His precepts, but also be workable, practical, and successful in their It is my growing personal conviction, application. An example of this follows. stemming from this biblical principle The principle of the practical leads to the under discussion, that if there is not common- sense deduction that: a change to a flat tax soon, citizens who are now both on government Lowering taxes means more subsistence programs and who are resources are available for paying no income tax should have individuals to meet the true the privilege of voting curtailed until needs of others. they become earners and taxpayers. Enjoying the benefits of citizenship, Practically speaking, meeting the needs while at the same time not having to of others in personal ways is much more pay for them, violates the precepts effective than overhead-laden, nation- of Genesis 1:28; 2:15; 2 Thessalo- al, bureaucratically controlled programs nians 3:7–12; and 1 Timothy 5:8. that attempt to do the same: the individ- Accordingly (before the enactment ualized giving of resources to the needy is of a flat tax wherein everyone pays a always accompanied by other necessary proportional amount of taxes), non- remedying actions (such as making sure tax-paying citizens should be tempo the use of such resources goes toward [ 10 ] MEMBERS BIBLE STUDY & UNITED STATES CAPITAL

policy has come home to roost! God help . This rarily deemed non-vested citizens us! God help us enact these principles is not as radical as one might initially from your Word! think—given the alternative: Since a near majority of voters now pay no These are but a few profound illustra- income tax, there is nothing to stop tions of the critical importance of the them from continually voting in ben- principle of the practical—applied the- efits for themselves at the expense of ology that is—as it relates to taxation income earners and taxpayers and the policy formation. solvency of the Treasury. Taxpayers will soon become the minority in the VI. SUMMARY nation. If non-vested status were enact- ed, it would radically change the make- There are at least five basic biblical prin- . Congress would soon up of Congress ciples that public servants need incorpo- reflect the desires of those who are rate into viable tax policies in order to en- actually responsible for having to pay sure that they are not only successful, but the nation’s bills: the one’s who carry even more important, pleasing to God. the others. This kind of thinking can Our nation is in need of God’s blessing— be evidenced historically in colonial and obedience to His precepts is the way America. (cf. Colonial Williamsburg to best position one’s self and one’s nation magazine, Spring 2007.) OA KS to gain it. If any of these five principles is IN OFFICE missing, the success of the tax policy will BIBLICAL ESSAYS FOR POLITICAL LEADERS Given the above analysis and correction: not be as great, comparatively speaking, than if all were. Those biblically based Oaks in Office; Biblical Essays for Congress is really not broken principles by way of review and summary Political Leaders will help mold in the sense of its present follow: your character as a Christian public functionality (as so many 1. Public servants have the right to tax. servant. These 52 Bible studies are seem to suggest with an air of selected specifically for discipleship flippancy). More accurately 2. Public servants must acknowledge to deeply root you in God’s Word, analyzed, Congress is and respect the existence of person- help you to stand strong in the misrepresentative in the sense al property ownership. face of adversity, and be bold and of its present functionality. 3. The taxes leveled by public servants unwavering in The Faith as you grow must be just and proportional to in Christlikeness. This beautiful As it now stands, the real problem lies in every citizen. four-volume set is available for the fact that Congress is equally represen- purchase at capmin.org. tative of those who are irresponsible with 4. Public servants must incentivize regard to America’s financial solvency personal productivity. With each purchase, you may and those who are! If Congress only rep- 5. Public servants must be wise and download the book’s 52 chapters resented those citizens who are presently practical as to how they tax. for free in PDF form so you may vested in America, its present functional- use them with your own Bible study ity would be much different! My prayer is that God will grant you un- group. Study and leader questions derstanding and wisdom of His timeless are offered at the end of each chapter. My reason for bringing this up is this: it principles and that you will apply them to illustrates how important this Bible study your policy decisions. Amen. is! Congress has become largely misrepresentative due to a biblically uninformed Next week in part 8, we take a biblical and aberrant tax policy! Our nonbib- look at what the Bible teaches about the lically based, biblically uninformed tax rich and the poor. cm [ 11 ] For past studies or additional copies go to capmin.org Five Biblical Principles for Tax Policy

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