Abstract

Taxation and government policy related to it have only episodic appearance in classical Protestant ethical sources. Of the early sixteenth century reformers, Luther gave most attention to the subject, justifying taxation in general as necessary for the just service of government to the public good and calling the princes to spend tax monies for that good rather than their own luxury. Calvin made much the same claims but called more clearly for official church scrutiny of all government than did Luther. Two centuries later John Wesley criticized English tax policy, appealing to standards of economic efficiency and compassion for the poor with little reference overtly to theology. The churches of colonial and post-revolutionary America developed no systematic, theologically rooted rationale for taxation ethics, either; but official Protestant denominational concern for such ethics has grown measurably in the most recent fifteen years. After a survey of these recent national church statements, and on the basis of them and the slender Protestant heritage on this issue, we end by posing four questions which we see as worthy of much serious thinking by contemporary American Protestant ethicists and church bodies.