Abstract

Following a theoretical prologue that seeks to define and critically understand the moral logics that support head, proportionate and progressive taxation, I examine the presence of each of these taxing options in Jewish and Christian thinking. Beginning with the Hebrew Bible this examination proceeds to the texts and practices of classical Judaism, the Christian New Testament, and the later Jewish, Roman Catholic, and Protestant teachings that derive from these key textual resources. I conclude that while there are significant differences within and between these traditions, and while each type of taxation has a presence, the advocacy of progressive taxation as a means of serving the least-off members of society and promoting social equality and opportunity is a leitmotif of the biblically informed religious traditions.