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Introduction to "What about Taxes"
Marie Failinger
 
Marie A. Failinger is Professor of Law at Hamline University School of Law, St. Paul, Minnesota.

[1] The September issue of Journal of Lutheran Ethics is devoted to issues that Christians have debated since Christ turned over the Tiberian coin: How should Christians respond to taxation by their secular governments? This month’s contributors approach the question “What about Taxes?” from various angles. 
 
[2] William Ross probes what is distinctively Lutheran in Lutheran communities’ responses to state taxation for the common welfare from nineteenth-century Germany and Scandinavia to modern American Lutheran church statements.
 
[3] Scott Schul explores the Lutheran tax principles in the ELCA’s social statement “Sufficient, Sustainable Livelihood for All” (1999).
 
[5] J.R. Clark and Robert Lawson give an economist’s perspective on the question: To whom does wealth belong? They discuss why private property is important for strong economies and what equity means in tax systems.  
 
[6] Robert Tuttle catalogues tax exemptions available to churches and their programs, and poses ethical questions about when Christian institutions should accept available tax advantages. 
 
[7] Finally, Barry Holland, a Christian tax professional, explores analogies in commitment to and interpretation of the Bible and the Internal Revenue Code. 

© September 2007
Journal of Lutheran Ethics (JLE)
Volume 7, Issue 9

© Evangelical Lutheran Church in America
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