Notice bibliographique
- Notice
Type(s) de contenu et mode(s) de consultation : Texte noté : sans médiation
Auteur(s) : Zelinsky, Edward A.
Titre(s) : Taxing the church [Texte imprimé] : religion, exemptions, entanglement, and the constitution / Edward A. Zelinsky
Publication : New York (N.Y.) : Oxford University Press, copyright 2017
Description matérielle : 1 vol. (xxii-255 p.) ; 25 cm
Note(s) : Notes bibliogr. Index
"This book explores the taxation and exemption of churches and other religious institutions,
both empirically and normatively. This exploration reveals that churches and other
religious institutions are treated diversely by the federal and state tax systems.
Sectarian institutions pay more tax than many believe. In important respects, the
states differ among themselves in their respective approaches to the taxation of sectarian
entities. Either taxing or exempting churches and other sectarian entities entangles
church and state. The taxes to which churches are more frequently subject - federal
Social Security and Medicare taxes, sales taxes, real estate conveyance taxes - fall
on the less entangling end of the spectrum. The taxes from which religious institutions
are exempt - general income taxes, value-based property taxes, unemployment taxes
- are typically taxes with the greatest potential for church-state enforcement entanglement.
It is unpersuasive to reflexively denounce the tax exemption of religious actors and
institutions as a subsidy. Tax exemption can implement the secular, non-subsidizing
goal of minimizing church-state enforcement entanglement and thus be regarded as part
of a normative tax base. Taxing the church or exempting the church involves often
difficult trade-offs among competing and legitimate values. On balance, our federal
system of decentralized legislation reasonably make these legal and tax policy trade-offs,
though there is room for improvement in particular settings such as the protection
of internal church communications and the expansion of the churches' sales tax liabilities."
-- Publisher's website
Sujet(s) : Église -- Impôts -- Droit -- États-Unis
Institutions religieuses -- Impôts -- Droit -- États-Unis
Religion et État -- États-Unis
Identifiants, prix et caractéristiques : ISBN 9780190853952 (rel.). - ISBN 0190853956
Identifiant de la notice : ark:/12148/cb454387966
Notice n° :
FRBNF45438796
(notice reprise d'un réservoir extérieur)
Table des matières : The federal constitutional law on taxation and religion ; State consitutions on
religion and taxation ; The internal revenue code and religious institutions ; State
tax statutes and religious exemptions ; Untangling entanglement ; Parsonages, parsonage
allowances, and the religious exemptions from social security taxes and the health
care mandate ; Other issues for the future : churches' lobbying, campaigning, and
sales taxation ; Constitutional and tax policy issues.
