[1] Martin Luther, "Temporal Authority: To What Extent It Should Be Obeyed," Martin Luther's Basic Theological Writings, ed. Timothy F. Lull, (Minneapolis, MN: Fortress Press, 1989), 663.

[2] “Temporal Authority…,” 664.

[3] Ibid., 696.

[4] Martin Luther, “Admonition to Peace: A Reply to The Twelve Articles of the Peasants of Swabia,” Luther's Works, vol. 46, ed. Helmut T. Lehman, (Philadelphia: Fortress Press, 1967), 15.

[5] “Admonition to Peace,” 23.

[6] Paul Althaus, The Ethics of Martin Luther, tr. Robert C. Schultz, (Philadelphia, PA: Fortress Press, 1972), 145.

[7] Althaus, 146.

 

Session Three: Taxes as a Moral Issue

 Re-cap (10 minutes)

 At the end of the last session you were asked to spend time thinking about those in our society who you think are overtaxed and what you and your church can do about it.  Who did you think of?  What can you do?  Discuss this as a large group.

 So far, you have discussed your attitudes about taxes, read some accounts of taxes in the Bible, and read Luther’s perspective on taxes and the government.  Today you will learn about and discuss: 

• whether or not you should pay your taxes, according to Scripture
• Luther’s views on obeying the government and its laws
• Luther’s perspective on taxes and education
• What the ELCA says about taxes today

 Should We Pay or Not? (25 minutes)

 In Matthew 22: 17-21, Mark 12:13-17, and Luke 20: 22-25 Jesus’ enemies, trying to trick him, ask him if it is lawful to pay their taxes to Caesar, the Emperor.  The account in Luke reads:

So they watched [Jesus] and sent spies who pretended to be honest, in order to trap him by what he said, so as to hand him over to the jurisdiction and authority of the governor.  So they asked him, “Teacher, we know that you are right in what you say and teach, and you show deference to no one, but teach the way of God in accordance with the truth.  Is it lawful for us to pay taxes to the emperor, or not?”  But he perceived their craftiness and said to them, “Show me a denarius.  Whose head and whose title does it bear?”  They said, “The emperor’s.”  He said to them, “Then give to the emperor the things that are the emperor’s, and to God the things that are God’s.”  And they were not able to trap him by what he said; and being amazed by his answer, they became silent.

When looking at this passage, you can see that when one asks the question, “Should we pay or not?” one is really playing the part of Jesus’ enemies.  These were people trying to trap Jesus so they had an excuse to kill him.  What do we make of Jesus’ answer to those who ask the question?  The answer Jesus gives is not one that immediately leads to his sentence of death; that comes a few chapters later in Luke.  Jesus said to give to the emperor what is the emperor's because the emperor's face appeared on the coin.[1]

Discuss the following questions in small groups of three or four.

1.      Why did Jesus have to ask his enemies to show him a denarius?

·        It can be interpreted from this text that Jesus did not have a coin himself, indicating that he was poor.

2.      What things are the Emperor’s?  What things are God’s?

·        Based on creation all things are God's, as God is the creator.  Jesus could have been being sarcastic in his comment, or he was saying that the Emperor had control over a few things, like money and taxes.

            3. Does Jesus' response help clarify anything about taxes?

·        Some argue that this text gives a basis for the separation of church and state.

 

Now, read the following passage from Paul’s letter to the Romans 13: 1-7:

Let every person be subject to the governing authorities; for there is no authority except from God, and those authorities that exist have been instituted by God.  Therefore whoever resists authority resists what God has appointed, and those who resist will incur judgment.  For rulers are not a terror to good conduct, but to bad.  Do you wish to have no fear of the authority?  Then do what is good, and you will receive its approval; for it is God’s servant for your good.  But if you do what is wrong, you should be afraid, for the authority does not bear the sword in vain!  It is the servant of God to execute wrath on the wrongdoer.  Therefore one must be subject, not only because of wrath but also because of conscience.  For the same reason you also pay taxes, for the authorities are God’s servants, busy with this very thing.  Pay to all what is due them ­­– taxes to whom taxes are due, revenue to whom revenue is due, respect to whom respect is due, honor to whom honor is due.

 This passage is one that is often discussed.  Some have said that it means to follow the government blindly, no matter what.  But we must also remember the context in which it was written.  Paul was writing to the Romans, never having visited them but desiring to go there.  Also, there was some persecution of Christians going on at the time.  Perhaps Paul didn’t want to stir things up so that more Christians were killed.  What value is this passage today? 

 Discuss the following questions in small groups.

 1.      What is the value of this passage today?  Does it still speak to us?

2.      Do you believe our rulers are appointed by God?  Why or why not?

3.       What does this text say about order?

·        Paul was telling people to obey the government and the order given to them.

4.      Why should the ‘good’ not have to worry about government?

·        The 'good' were already obeying and did not have to worry about punishment to make them be good.  Note how this restricts the government's power: it cannot punish people without reason.

While Paul’s writing is important, as it contains the basis of justification by grace through faith, we must be careful not to interpret his words in the wrong way.  The Holocaust resulted partly from Christians’ unquestioned following of their government.  Perhaps hearing Luther’s commentary on this passage will help.

Luther writes, explaining Romans 13:3, “[Paul] again so limits the governing authority that it is not to have mastery over faith or the word of God…”[2] While God does grant power and authority to the governing authorities in 13:3, he does not grant the government authority over the Word of God: “For rulers are not a terror to good conduct, but to bad.  Do you wish to have no fear of the authority?  Then do what is good, you will receive its approval.”    Government exists for the good order of society.

Government’s job is to protect its citizens, making and enforcing laws against bad things while encouraging good things.  Luther believed that God instituted government to provide good order in society, but not to oppose good practices and not to get in the way of the Word of God.  For Luther, the government was good and necessary.  Good roads were necessary for safe travel and for going to church.  Good schools were necessary to take care of the young.  But the government was never to inflict injustice upon the word of God or on members of society.  If it does this, it is not serving the good order and must be opposed.

Luther writes, “For everyone is under obligation to do what is for his neighbor’s good.”[3]  Regarding ourselves, we suffer injustice; regarding our neighbor, we resist evil for the neighbor’s sake out of love for her.[4] 

Discuss the following questions in small groups.

1.      Can you think of time when the government should be opposed?  When, how?

·        If the government were to outlaw churches, outlaw reading the Word of God, it should be opposed.

·        If the government is not serving the good order, not caring for citizens.

2.      What would be a time one must not pay his/her taxes?

·        Luther would strongly encourage a Christian to continue paying taxes, but would work for change along with it.

·        He would note that taxes, though they sometimes support things we do not agree with, also support many good things (schools, roads, poverty-relief).

An Example: Luther on Education (10 minutes)

Luther believed it was the government’s job to support schools.  After the Reformation, some people doubted education’s value, thinking children did not need to be educated if they were only going to perform a simple trade all their lives.  (Monastic orders had done much of the educating until this time.  If people were no longer going to be educated in monasteries and monks and nuns were no longer needed, they figured: why bother?)

Luther disagreed with this view.  He believed education was valuable because both the church and the government needed educated people. He writes, “If we take so much time and trouble to teach children card-playing, singing, and dancing, why do we not take as much time to teach them reading and other disciplines while they are young and have the time, and are apt and eager to learn?  For my part, if I had children and could manage it, I would have them study not only the languages and history, but also singing and music together with the whole of mathematics.”[5]

He goes on, “Finally, one thing merits serious consideration by all those who earnestly desire to have such schools and languages established and maintained in Germany.  It is this: no effort or expense should be spared to provide good libraries or book repositories, especially in the larger cities which can well afford it.”[6]

For Luther, education was important, both having schools and having the libraries and books needed for those schools.  He thought children were ready and willing to learn if only the government would come through with the money and the desire to educate children. 

He also writes, “My dear sirs, if we have to spend such large sums of money every year on guns, roads, bridges, dams, and countless similar items to insure the temporal peace and prosperity of a city, why should not much more be devoted to the poor neglected youth – at least enough to engage one or two competent men to teach school?”[7]

 And

 “Necessity compels us, therefore, to engage public school-teachers for the children – unless each one were willing to engage his own private tutor”[8]

 Obviously, Luther believed the government ought to establish and maintain schools and libraries and pay teachers to teach the children.  Taxes were necessary to support the schools.  The money could come from nowhere else.  Luther saw taxes as an investment in the future: today’s money pays for educating the youth to meet society’s demands in the years to come.

 Discuss the following questions in small groups.

 1.      From the last quote from Luther, what would have been the problem with each family hiring their own tutor?

·        Some families would not have been able to afford it.  Luther wanted all children to have some education.  He even called for the education of girls, which was very radical at the time.

2.      According to Luther, who was at fault for the poor education system?

·        Governing authorities and parents.

3.      Which of these paragraphs from Luther, if any, are most helpful for us today and our situation?

 Today and the ELCA (10 minutes)

We have learned that Luther did not think taxes were a bad thing.  Taxes do not go against Lutheran theology.  In fact, following tax laws and paying taxes aid God’s good order in the world, so long as taxes are not imposed unjustly and so long as the neediest among us do not end up footing too much of the bill.

In the ELCA’s social statement, “Sufficient, Sustainable Livelihood for All,” the Church lays out some of its desires for taxation.  The ELCA social statements are documents that were approved by two-thirds of a Church-Wide Assembly and the documents guide the leaders of the church and its advocacy organizations.  They are teaching documents; they are not enforced doctrine of the church.  You can disagree with them and still be a good Lutheran.

Read the following excerpts from “Sufficient, Sustainable Livelihood for All.”

 We Call For:

• “correction of regressive tax systems, so that people are taxed progressively in relation to their ability to pay.”
• “opposition to lotteries and other state-sponsored gambling because of how these regressive means of raising state revenues adversely affect those who are poor.”
• “adequate, consistent funding for the various low-income services non-profit organizations provide for the good of all.”
• “scrutiny of tax breaks, subsidies, and incentives many companies receive, to assure that they serve the common good.”

Discuss the previous excerpts from the ELCA social statement.  Do you agree with what the ELCA calls for or disagree?  Why?

Finally, discuss these last questions before reading the conclusion.

 1.      How do you see taxes: An investment?  A burden?  Another way?

2.      What are some ways that you agree with Luther about supporting education through taxes?  Ways you disagree?

3.      What are some ways that people can object to taxes without using violence?

4.      What does the term ‘common good’ mean?  Where have you heard it?

5.      What ‘common good items’ are you willing to support with you taxes?

Conclusion (5 minutes)

Today you have discussed whether or not it is right to pay taxes to the government and when it is necessary to oppose the government – when the government gets in the way of the Word of God.  You read about Luther’s support for public education.  You also learned about current ELCA policies and guiding documents with regard to taxes and justice.

Spend time during the next week thinking about Luther’s support for public education.  Are you surprised Luther wrote about educating children in this way?  Are there things that you are passionate about that you would like to see taxes pay for?  You will discuss these at the beginning of the next session: Taxes and Justice.

Close with the following prayer:

Holy and abundant God, we give you thanks for our government and the good things it provides.  We give you thanks for our elected officials, their staff, and all bureaucrats.  Give wisdom to all your servants.  Be with our government and all governments across the earth.  Help us all work for peace.  Give us eyes to see all your people and help us reach our hands out to all in need.  We pray through Jesus Christ our LORD.  AMEN.

 Sources Consulted

 The Anchor Bible Dictionary. Volume 1. Edited by David Noel Freedman. New York: Doubleday, 1992.

Luther, Martin. "Temporal Authority: To What Extent It Should Be Obeyed." Martin Luther's Basic Theological Writings. Edited by Timothy F. Lull. Minneapolis, MN: Fortress Press, 1989.

Luther, Martin. "To the Councilmen of All the Cities in Germany That They Establish and Maintain Christian Schools." Martin Luther's Basic Theological Writings. Edited by Timothy F. Lull. Minneapolis, MN: Fortress Press, 1989.

 

Session Four: Taxes and Justice

 Re-cap (10 minutes)

At the end the last session, you were asked to think about what you wanted taxes to support and if there was an issue you were passionate about like Luther was passionate about Education   As a large group, discuss these issues together.  Remember, be open and honest with one another, and respect the person who is talking.

 In the first session we discussed attitudes about taxes and some biblical material about tithes and taxes.  In session two, we heard Luther’s views on taxes and how the government needs to provide for its citizens.  In session three, we discussed when and how the government should be supported and opposed, and read current ELCA statements on taxes.  In this session we will:

• read and discuss passages from Luther and Scripture about justice
• discuss how our tax code should be written and what fair taxation is
• reevaluate our feelings about taxes to see if attitudes changed from session one

 Taxes and Justice (25 minutes)

 We already learned in the last session that taxes were necessary to provide for the education of children in Luther’s day, and Luther believed taxes were very important.  But Luther thought taxes were important for more than education.  Luther believed taxes were important for taking care of the poor.

 Luther writes:

                 One of the greatest necessities is the abolition of all begging throughout Christendom.  Nobody ought to go begging among Christians.  It would be a very simple matter to make a law to the effect that every city should look after its own poor, if only we had the courage and the intention to do so.  No beggar from outside should be allowed into the city whether he might call himself pilgrim or mendicant monk.  Every city should support its own poor, and if it is too small, the people in the surrounding villages should also be urged to contribute, since in any case they have to feed so many vagabonds and evil rogues who call themselves mendicants.  In this way, too, it could be known who was really poor, and who was not… It is enough if the poor are decently cared for so that they do not die of hunger or cold.  It is not fitting that one man should live in idleness on another's labor, or be rich and live comfortably at the cost of another's hardship, as it is according to the present perverted custom.[1]

This may strike today’s audience as fairly radical.  Luther wanted all begging stopped throughout all Christian lands.  Luther believed that among Christians there should be no need for people to beg.  He thought begging resulted from people getting rich from other people’s work.  Does this happen today?

What could strike an audience as odd today is Luther’s insistence that each city take care of its own poor.  Our society functions more collectively, but the same idea is still present.  If every city would take care of its own poor (along with those in rural areas outside the city) everyone would be cared for in the same way as if the state would take on the issue.  Luther’s stance on this is radical.  It would require a lot of tax money.

Luther also writes, “Now there is no greater service of God than Christian love which helps and serves the needy, as Christ himself will judge and testify at the Last Day, Matthew 25 [31-46]."[2]  Luther wants all Christians to serve the neighbor, especially the neediest among them. 

Discuss the following questions in small groups.

1.      What do you think Luther would call for today regarding poverty?

·        In our wealthy society, Luther would likely see poverty as an abomination and work to end it.

2.      How could we eliminate begging / poverty in our society?

·        It would be possible to do this through taxes, but also through other ways, like making sure people have jobs and can live on their salary.

·        There are many issue surrounding begging that could be discussed here, including policies about the mentally ill, children, and affordable housing.

3.      How can we best serve our neighbors, especially the poorest among us?

·        By knowing they are out there and by thinking of them when we are voting and writing to politicians.

4.      How do our taxes help serve the poorest?

·        Some tax money supports shelters and soup kitchens through grants; everyone going to public schools receives an education paid for through taxpayers.

Now, read Matthew 25: 31-46 as a basis for Taxes and Justice and discuss the questions that follow.

When the Son of Man comes in his glory, and all the angels with him, then he will sit on the throne of his glory.  All the nations will be gathered before him, and he will separate people one from another as a shepherd separates the sheep from the goats, and he will put the sheep at his right hand and the goats at the left.  Then the king will say to those at his right hand, ‘Come, you that are blessed by my Father, inherit the kingdom prepared for you from the foundation of the world; for I was hungry and you gave me food, I was thirsty and you gave me something to drink, I was a stranger and you welcomed me, I was naked and you gave me clothing, I was sick an you took care of me, I was in prison and you visited me.’  Then the righteous will answer him, ‘Lord, when was it that we saw you hungry and gave you food, or thirsty and gave you something to drink?  And when was it that we saw you a stranger and welcomed you, or naked and gave you clothing?  And when was it that we saw you sick or in prison and visited you?’  And the king will answer them, ‘Truly I tell you, just as you did it to one of the least of these who are members of my family, you did it to me.’  Then he will say to those at his left hand, ‘You that are accursed, depart from me into the eternal fire prepared for the devil and his angels; for I was hungry and you gave me no food, I was thirsty and you gave me nothing to drink, I was a stranger and you did not welcome me, naked and you did not give me clothing, sick and in prison and you did not visit me.’  Then they also will answer, ‘Lord, when as it that we saw you hungry or thirsty or a stranger or naked or sick or in prison, and did not take care of you?’  Then he will answer them, ‘Truly I tell you, just as you did not do it to one of the least of these, you did not do it to me.’  And these will go away into eternal punishment, but the righteous into eternal life.

Susan Pace Hamill, author of The Least of These: Fair Taxes and the Moral Duty of Christians, writes, "[Biblical texts relevant to fair taxes] include many parts of the Old Testament, which link a genuine responsibility to God with proper treatment of poor, vulnerable, and powerless persons, and strong language in the New Testament, both affirming and re-establishing under the teachings of Jesus Christ, the Old Testament's message concerning the proper treatment of those persons."[3]  Hamill used Biblical texts to argue for fair taxes in her state of Alabama, which could apply to any state. 

Taxes may also be a way of measuring the strength of a country: "Taxation is extremely important to the state, and the state cannot be said to exist in its fullest form if it has no taxing power."[4]

Discuss the following questions as a large group.

      1. Who are the least among us, according to the passage?

·        Ones who are hungry, thirsty, strangers, naked (cannot afford clothing), sick, and in prison.

      2. Who are we to minister to in our society?

·        All, but especially the ones question one is talking about.

      3. How do our taxes support these people?

·        Schools educate all children, and good schools would help many out of poverty.  Some tax money supports the poorest in shelters and soup kitchens through grants.

4. In what ways could they be supported more?

·        Better schools in poorer areas could do wonders.

 Our Taxes and Tax Code (10 minutes)

 Finally, look at the spreadsheet on the following page of a fictional community of 100 people - 60 adult taxpayers and 40 children.  The community provides certain services and must raise taxes to support them.  The community needs to raise $660,000 each year, $300,000 for community services and $360,000 for the school (40 students x $9,000 per student).  People have different occupations and earn different amounts of money.  The  amount of the salaries going along with the particular jobs are not important.  What is important is which of the three options of taxation you think is most fair.  All three ways of raising taxes raise enough money to cover the $660,000 budget.  Break into groups and discuss the following table - which way to pay taxes you think is most fair.  There are three options: 35% flat tax; progressive tax; and more progressive tax.

 

Number of people	Occupation	Salary	35% flat tax	Individual Taxes Paid	$$$ left in pocket	Progres-sive Tax	Individual Taxes Paid	$$$ left in pocket	More Pro-gressive	Individual Taxes Paid	$$$ left in pocket
4	Retired - Pension	14000	35%	4900	9100	18%	2520	11480	0%	0	14000
7	Street Vendor	15000	35%	5250	9750	18%	2700	12300	0%	0	15000
4	Custodian	21000	35%	7350	13650	18%	3780	17220	13%	2730	18270
4	Farm Worker	22000	35%	7700	14300	18%	3960	18040