Introduction: Christian Ethics and Its Influence on Taxation
摘要
This chapter provides a general introduction and context to the book, summaries of the individual chapters, and also a caution against moral anachronism to modern readers who may have difficulty comprehending from today’s perspective certain positions taken by philosophers and theologians of the past. It is not as straightforward as one might think, and actually quite difficult, to apply Christian ethics to the design of a just tax system, because it is not always clear, and opinions differ, as to what Christian ethics demand in terms of distributive justice. In addition, the question arises as to the dividing line between personal and collective responsibility. Some of these theological controversies are outlined in this chapter, and ethical propositions are put before the reader for the purpose of stirring the mind.