Articles

The Bible and the Tax Law: A Comparison

[1] As a Christian tax professional, I recently realized that since the end of my undergraduate accounting studies, I have held two important bodies of writing in the highest esteem – the Word of God and the Internal Revenue Code (federal income tax law). I have continually striven to become more knowledgeable in both, knowing […]

Should Chuches Be Tax-Exempt?

[1] In 2002, the Internal Revenue Service (IRS) was involved in a lawsuit over the “parsonage exemption,” a provision in the federal tax code that allows “Ministers of the Gospel” to exclude from their taxable income the value of a parsonage or other congregation-provided housing allowance.[1] On its own initiative, the federal appellate court hearing […]

Lutheran Perspectives on the “Wealth Gap” and American Tax Policy

[1] During the past several decades, the economic disparity between the poorest and the richest Americans has widened. This is partly the result of enormous increases in the salaries of many upper echelon executives and professionals, and the stagnation of wages among many working class employees. The growing “wealth gap” also is related to tax […]

Implementing the ELCA Social Statement on Sufficient, Sustainable Livelihood for All

[1] Many taxpayers have grudgingly acquiesced to paying federal, state and local taxes because of Jesus’ counsel to “render therefore to Caesar the things that are Caesar’s.”[1] In a representative democracy like the United States, however, this direction becomes much more complex because the taxpayer bears some responsibility for the form and degree of taxation […]

Introduction to “What about Taxes”

[1] The September issue of Journal of Lutheran Ethics is devoted to issues that Christians have debated since Christ turned over the Tiberian coin: How should Christians respond to taxation by their secular governments? This month’s contributors approach the question “What about Taxes?” from various angles. [2] William Ross probes what is distinctively Lutheran in […]

What are America’s Obligations to Iraq after an Unjust War?

[1] A recent development in the just war tradition has been to identify a third stage of war: the time after hostilities cease. The requirements of justice do not stop at the moment of a ceasefire, but continue through activities such as repatriation of captured soldiers, war crimes trials, and reparations. Such obligations have long […]

Some Thoughts on U.S. Responsibility in Iraq

[1] The issue addressed to the symposium concerns the nature of U.S. obligations to Iraq. The language of obligation suggests the editors of JLE have in mind a moral question, and, indeed, there is a moral question here, although it is of a certain sort. More precisely, the question of U.S. obligation to Iraq is […]

Our Moral Obligation to Iraq? We Need to Know What the Iraqis Think

[1] One striking feature of the continuing U.S. debate about the Iraq War is that the Iraqi civilian victims are absent from the discussion. We-the U.S. voting public-simply don’t know very much about what they want, and particularly what they want from us. We occasionally hear the cries of victims in news reports, and often […]

Four Global Challenges

This article is the seventh chapter of Professor Simpson’s War, Peace, and God: Rethinking the Just-War Tradition, available from Augsburg Fortress Press. It is reprinted in JLE by permission. Four Global Challenges [1] In this final chapter I introduce four global challenges as we ponder God’s preferential future for earthly peace. First, we will look […]

Introduction to the Symposium, “What does the United States owe Iraq?”

[1] Journal of Lutheran Ethics asked persons who had written earlier in JLE on Iraq to write once again in light of current circumstances. JLE asked them to address the question: “What does the United States owe Iraq? What obligations does the U.S. have toward Iraq?” [2] Six writers take up the challenge. They all […]