Taxing the church : religion, exemptions, entanglement, and the Constitution / Edward A. Zelinsky.
2017
KF6442 .Z45 2017 (Map It)
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Details
Author
Title
Taxing the church : religion, exemptions, entanglement, and the Constitution / Edward A. Zelinsky.
Published
New York, NY : Oxford University Press, 2017.
Call Number
KF6442 .Z45 2017
ISBN
9780190853952 (hardcover ; alkaline paper)
0190853956 (hardcover ; alkaline paper)
0190853956 (hardcover ; alkaline paper)
Description
xxii, 255 pages ; 25 cm
System Control No.
(OCoLC)986523724
Summary
"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's website.
Bibliography, etc. Note
Includes bibliographical references and index.
Record Appears in
Gift
Purchased from the income of the Edith L. Fisch Fund
Gift
The Arthur W. Diamond Law Library
Purchased from the income of the Edith L. Fisch Fund
Table of Contents
The federal constitutional law on taxation and religion
State consitutions on religion and taxation
The internal revenue code and religious institutions
State tax statutes and religious exemptions
Untangling entanglement
Parsonages, parsonage allowances, and the religious exemptions from social security taxes and the health care mandate
Other issues for the future : churches' lobbying, campaigning, and sales taxation
Constitutional and tax policy issues.
State consitutions on religion and taxation
The internal revenue code and religious institutions
State tax statutes and religious exemptions
Untangling entanglement
Parsonages, parsonage allowances, and the religious exemptions from social security taxes and the health care mandate
Other issues for the future : churches' lobbying, campaigning, and sales taxation
Constitutional and tax policy issues.