Abstract

Early Christian thinking about taxation was shaped by an environment in which taxes were oppressive and rapaciously administered. New Testament passages dealing with taxation do not amount to a systematic ethic or philosophy of taxation but instead convey the basic Christian teachings of respect for government, "freedom in subordination," and love of neighbor. In Paul's effort on behalf of a collection for the Christian community at Jerusalem, however, there are suggestions of an emerging sense of responsibility to even the distant neighbor that is to be expressed through collective monetary contributions.