"The Lenses of Reformation Concerning Taxation Laws"
by Dr. Patti Amsden
Early in the biblical narrative, the reader is introduced to a man named Abraham. God cut covenant with Abraham. Looking at the covenant between God and Abraham sheds understanding 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 offered Abraham a covenant as He announced, “I am thy shield, and thy exceeding great reward.” By this covenantal language, God was offering protection (shield) and access to God’s assets (exceeding great reward). Biblical covenants are activated by paying the tithe, which is the top 10% of increase on all assets possessed by the recipient of the covenant. Abraham paid the tithe in Genesis 14:18-20.
Reformation lens #1 – In the context of covenants, pledges are made wherein the one offering the pact and the one receiving the treaty both exchange portions of their given assets and whereby each party receives a desired benefit.
The tithe can legitimately be considered God’s covenant tax and, as such, reveals 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 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. Within this covenantal exchange, citizens pay taxes.
Reformation lens #2 – For the shield of protection and great reward of shared civil and national assets that the civil realm brings to the covenant table, the citizenship or covenant partners pay a tax.
Taxation is 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. 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.
Reformation lens #3 – The biblical tithe is a flat tax whereby all kingdom citizens give an equal percentage while each person gives differing amounts according to his or her increase; therefore the civil realm should, representatively, levy a flat tax but may not exceed the tithe of the Lord.
As Reformers, we must understand that scripture does not support modern-day policies of graduated income tax, inheritance taxes, luxury taxes, tax shelters, and a number of other taxation practices that are commonly used at both the state and federal levels. Because the civil realm is granted the power to use the sword, the state wields a coercive power to force compliance. For the civil realm to exercise its power to seize privilege or funding for itself at the expense of its citizens is tyranny and 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 shell game of tax shelters and tax write-offs necessitates excessive and expensive oversight to monitor the complex system plus provides opportunities for the powerful in society to bend laws in their favor. Ordinary people, who are subjected to high taxation, will elect politicians who will enact laws that funnel taxed funds into the coffers of the voters who put the lawmakers into office. Corruption escalates when people vote their pocketbooks and politicians create laws that are reflective of the shell game.
Reformation lens #1 – In the context of covenants, pledges are made wherein the one offering the pact and the one receiving the treaty both exchange portions of their given assets and whereby each party receives a desired benefit.
The tithe can legitimately be considered God’s covenant tax and, as such, reveals 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 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. Within this covenantal exchange, citizens pay taxes.
Reformation lens #2 – For the shield of protection and great reward of shared civil and national assets that the civil realm brings to the covenant table, the citizenship or covenant partners pay a tax.
Taxation is 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. 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.
Reformation lens #3 – The biblical tithe is a flat tax whereby all kingdom citizens give an equal percentage while each person gives differing amounts according to his or her increase; therefore the civil realm should, representatively, levy a flat tax but may not exceed the tithe of the Lord.
As Reformers, we must understand that scripture does not support modern-day policies of graduated income tax, inheritance taxes, luxury taxes, tax shelters, and a number of other taxation practices that are commonly used at both the state and federal levels. Because the civil realm is granted the power to use the sword, the state wields a coercive power to force compliance. For the civil realm to exercise its power to seize privilege or funding for itself at the expense of its citizens is tyranny and 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 shell game of tax shelters and tax write-offs necessitates excessive and expensive oversight to monitor the complex system plus provides opportunities for the powerful in society to bend laws in their favor. Ordinary people, who are subjected to high taxation, will elect politicians who will enact laws that funnel taxed funds into the coffers of the voters who put the lawmakers into office. Corruption escalates when people vote their pocketbooks and politicians create laws that are reflective of the shell game.