Front Page Article
"The Lenses of Reformation Concerning Graduated Tax Amendment"
by Dr. Patti Amsden
Throughout the pages of scripture, we find that God has always appointed a people that would be His representatives on the earth. The Bible reveals that God offered this role to men when he offered to them a covenant. The covenant identified God’s co-laborers who would carry out the call of reflecting God’s nature and representing God’s edicts upon the earth. Covenant between God and His man/His people is the underlying theme of both Testaments – Old and New. Early in the Biblical narrative, we are introduced to a man named Abram, whose name was later changed to Abraham. Looking at the covenant between God and Abraham sheds good insight on the concept of covenants in general as well as the promises and obligations that are exchanged between each party in the covenant. In Genesis 15:1, God offers Abraham a covenant as He announces, “I am thy shield, and thy exceeding great reward.”
Reformation lens #1 –When God offers a covenant to a man or a people group, God is offering protection (shield) and access God’s assets (exceeding great reward).
In the context of covenants, pledges were made wherein the one offering the pact and the one receiving it willingly exchanged portions of their given assets and whereby each party received a desired benefit. Abraham would doubtless profit to have God’s protection (shield) and the bounty (exceeding great reward) of the Almighty. Abraham activated the covenant by paying the tithe, which is the top 10% of increase on all assets possessed by the recipient of the covenant. (Gen. 14:18-20). The wording exchanged when the tithe was paid is extremely important. God was declared to be the “possessor of heaven and earth” and “the most high God, which hath delivered thine enemies into thy hand.” This verbiage is the reflective of God’s pledge to provide ‘exceeding great reward’ and ‘shield or protection’. God fulfilled his covenant promise. In response, Abraham tithed. Abraham verified his covenant promise when he offered a representative portion of his life to his covenant partner. Further validation for the tithe, or the covenant tax, is found when God appeared to Jacob, the grandson of Abraham (Gen. 28).
Reformation lens #2 – Exchange is the essence of the biblical covenant.
The tithe can legitimately be considered God’s covenant tax and, as such, provide keen insight into the biblical perspective of taxation. When the civil realm levies a tax upon its citizens, it is doing so as a covenantal exchange. The civil realm promises to provide the shield or the protection of the people from enemies outside of the nation and from criminals within the society. Inherent in the civil realm’s role is also the great reward portion; because the wealth, natural resources, and other social benefits of the nation are enjoyed by all the citizenry. For this shield and great reward, which the civil realm brings to the covenant table, the recipients or covenant partners pay a tax. Taxation is, therefore, covenantal in nature. It implies a sovereign power, who offers, and a benefactor, who receives. Biblically speaking, all earthly sovereigns derive their power from God and answer to him in their administration of that power. Any sovereign who claims autonomous power or who exercises power beyond the limits that God has ordained is subject to God’s chastisement or removal from office.
Reformation lens #3 – Earthly sovereigns who seek to extract a covenantal tax that exceeds 10% on the increase has both claimed sovereign powers greater than God’s and has exercised power beyond biblical parameters.
The tithe and the tax are both described in the terms of a percentage. In biblical tithing, all persons, rich and poor, were required to bring the same percentage. The dollar volume would vary depending upon the increase of one’s assets. For example, a rich man may sow and reap in a dozen fields while a poorer man may only own one field in which he can sow and reap. The rich man will, doubtless, have more in his barns and more upon which to tithe. His gift would be larger even thought his percentage would be the same. By taxing an equal percentage, the rich may provide a greater dollar amount to the treasury but will not be unequally burdened. The percentage tax is fair to all taxpayers regardless of their level of prosperity. A graduated income tax, or a tax policy that places a higher percentage on the wealthy, is outside of the scope of biblical patterns.
Reformation lens #4 – Graduated income tax promotes a covetous society that seeks to establish laws aimed at robbing one’s neighbor of the family’s assets.
As reformers, we understand the purpose, limitations, and power of the state. Because the state is granted the power to use the sword, the state wields a coercive power to force compliance. For the civil realm to seize excessive power and privilege for itself at the expense of its citizens is tyranny, and it results in the people becoming slaves of the state. The biblical role between the civil and its citizens is to be reflective of the covenantal role between God and his representatives. The civil should provide the shield of protection and the shared rewards of that nation’s fiscal and social status. The people provide the covenant tax, which should be placed upon the increase of assets and should not exceed God’s covenant tax of 10%.
Reformation lens #1 –When God offers a covenant to a man or a people group, God is offering protection (shield) and access God’s assets (exceeding great reward).
In the context of covenants, pledges were made wherein the one offering the pact and the one receiving it willingly exchanged portions of their given assets and whereby each party received a desired benefit. Abraham would doubtless profit to have God’s protection (shield) and the bounty (exceeding great reward) of the Almighty. Abraham activated the covenant by paying the tithe, which is the top 10% of increase on all assets possessed by the recipient of the covenant. (Gen. 14:18-20). The wording exchanged when the tithe was paid is extremely important. God was declared to be the “possessor of heaven and earth” and “the most high God, which hath delivered thine enemies into thy hand.” This verbiage is the reflective of God’s pledge to provide ‘exceeding great reward’ and ‘shield or protection’. God fulfilled his covenant promise. In response, Abraham tithed. Abraham verified his covenant promise when he offered a representative portion of his life to his covenant partner. Further validation for the tithe, or the covenant tax, is found when God appeared to Jacob, the grandson of Abraham (Gen. 28).
Reformation lens #2 – Exchange is the essence of the biblical covenant.
The tithe can legitimately be considered God’s covenant tax and, as such, provide keen insight into the biblical perspective of taxation. When the civil realm levies a tax upon its citizens, it is doing so as a covenantal exchange. The civil realm promises to provide the shield or the protection of the people from enemies outside of the nation and from criminals within the society. Inherent in the civil realm’s role is also the great reward portion; because the wealth, natural resources, and other social benefits of the nation are enjoyed by all the citizenry. For this shield and great reward, which the civil realm brings to the covenant table, the recipients or covenant partners pay a tax. Taxation is, therefore, covenantal in nature. It implies a sovereign power, who offers, and a benefactor, who receives. Biblically speaking, all earthly sovereigns derive their power from God and answer to him in their administration of that power. Any sovereign who claims autonomous power or who exercises power beyond the limits that God has ordained is subject to God’s chastisement or removal from office.
Reformation lens #3 – Earthly sovereigns who seek to extract a covenantal tax that exceeds 10% on the increase has both claimed sovereign powers greater than God’s and has exercised power beyond biblical parameters.
The tithe and the tax are both described in the terms of a percentage. In biblical tithing, all persons, rich and poor, were required to bring the same percentage. The dollar volume would vary depending upon the increase of one’s assets. For example, a rich man may sow and reap in a dozen fields while a poorer man may only own one field in which he can sow and reap. The rich man will, doubtless, have more in his barns and more upon which to tithe. His gift would be larger even thought his percentage would be the same. By taxing an equal percentage, the rich may provide a greater dollar amount to the treasury but will not be unequally burdened. The percentage tax is fair to all taxpayers regardless of their level of prosperity. A graduated income tax, or a tax policy that places a higher percentage on the wealthy, is outside of the scope of biblical patterns.
Reformation lens #4 – Graduated income tax promotes a covetous society that seeks to establish laws aimed at robbing one’s neighbor of the family’s assets.
As reformers, we understand the purpose, limitations, and power of the state. Because the state is granted the power to use the sword, the state wields a coercive power to force compliance. For the civil realm to seize excessive power and privilege for itself at the expense of its citizens is tyranny, and it results in the people becoming slaves of the state. The biblical role between the civil and its citizens is to be reflective of the covenantal role between God and his representatives. The civil should provide the shield of protection and the shared rewards of that nation’s fiscal and social status. The people provide the covenant tax, which should be placed upon the increase of assets and should not exceed God’s covenant tax of 10%.