Taxing the Church: Religion, Exemptions, Entanglement, and the Constitution

Taxing the Church: Religion, Exemptions, Entanglement, and the Constitution

4.7
A$157.25
Availability:
  • In Stock

Shop with confidence

Secure transaction Returns Policy Shipping to Australia
This book explores the taxation and exemption of churches and other religious institutions, both empirically and normatively. This exploration reveals that churches and other religious institutions are treated diversely by the federal and state tax systems. Sectarian institutions pay more tax than many believe. In important respects, the states differ among themselves in their respective approaches to the taxation of sectarian entities. Either taxing or exempting churches and other sectarian entities entangles church and state. The taxes to which churches are more frequently subject - federal Social Security and Medicare taxes, sales taxes, real estate conveyance taxes - fall on the less entangling end of the spectrum. The taxes from which religious institutions are exempt - general income taxes, value-based property taxes, unemployment taxes - are typically taxes with the greatest potential for church-state enforcement entanglement. It is unpersuasive to reflexively denounce the tax exemption of religious actors and institutions as a subsidy. Tax exemption can implement the secular, non-subsidizing goal of minimizing church-state enforcement entanglement and thus be regarded as part of a normative tax base. Taxing the church or exempting the church involves often difficult trade-offs among competing and legitimate values. On balance, our federal system of decentralized legislation reasonably make these legal and tax policy trade-offs, though there is room for improvement in particular settings such as the protection of internal church communications and the expansion of the churches' sales tax liabilities.
  • Publisher: Oxford University Press USA
  • Dimensions: 23.88 x 2.29 x 15.49 cm
  • Language: English
  • Print length: 278 pages
  • Item weight: 517 g
  • Edition: 1st
  • Book Type: Hardcover
  • ISBN-10: 0190853956
  • ISBN-13: 978-0190853952
  • Publication date: 27 December 2017
A$157.25
Shipping to Australia Delivery time varies by location
Return & Refund Policy Check our return & refund policy
Security & Privacy Safe payments: We do not share your personal details
Availability:
  • In Stock
Sign in or create an eMega account Shop smarter — get exclusive deals & order tracking