Articles

Introduction to the JLE Symposium on an important aspect of the religion and politics debate

[1] In a recent issue of Time, Michael Kinsey, the well-know liberal pundit, made a rather startling claim. Contrary to much secular liberal opinion that the religion of a political candidate does not and should not influence his or her political life, Kinsey argues this: “If religion is central to their lives and moral systems, […]

What Should a Christian Consider?

[1] For the last couple decades, conservative political candidates have made overt appeals to Christian voters, pushing the political agenda of the Religious Right. They talked as if they represented all of Christianity. Most moderate and progressive political candidates did not make such appeals, frequently citing their opinion that religious beliefs are a personal matter, […]

Reclaiming The Natural Law for Theological Ethics

Introduction [1] The purpose of this brief essay is to explain why I think it is important and timely to re­claim the natural law for theological ethics. After World War II “situation ethics” became widespread in Protestant theology, bringing about a collapse of serious moral instruction in the churches. Traditional values and ethical standards dissolved […]

Common Morality Aids Lutheran Thought

[1] This paper argues that there is a common morality. There are common moral principles all can know; they place demands on us; and we have the capacity to follow them. It is necessary to make the case for common morality today because many believe there are no objective moral standards. It is important for […]

To whom does wealth belong? An Economic Perspective

[1] The question of to whom does wealth belong is not one that most economists would be comfortable answering except in the most trivial sense. Trivially we would answer that wealth belongs – well – to those who own it. Aside from being rather circular in its logic, this reply does not get at the […]

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 […]