Coverart for item
The Resource Taxing the church : religion, exemptions, entanglement, and the constitution, Edward A. Zelinsky

Taxing the church : religion, exemptions, entanglement, and the constitution, Edward A. Zelinsky

Label
Taxing the church : religion, exemptions, entanglement, and the constitution
Title
Taxing the church
Title remainder
religion, exemptions, entanglement, and the constitution
Statement of responsibility
Edward A. Zelinsky
Creator
Author
Subject
Language
eng
Summary
٢This 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.٣ -- Publisher's website
Cataloging source
DLC
http://library.link/vocab/creatorName
Zelinsky, Edward A
Index
index present
LC call number
KF6442
LC item number
.Z45 2017
Literary form
non fiction
Nature of contents
bibliography
http://library.link/vocab/subjectName
  • Church tax
  • Clergy
  • Church and state
  • Religion and state
  • Constitutional law
  • Church and state
  • Church tax
  • Clergy
  • Constitutional law
  • Religion and state
  • United States
Label
Taxing the church : religion, exemptions, entanglement, and the constitution, Edward A. Zelinsky
Instantiates
Publication
Copyright
Bibliography note
Includes bibliographical references and index
Carrier category
volume
Carrier category code
nc
Carrier MARC source
rdacarrier
Content category
text
Content type code
txt
Content type MARC source
rdacontent
Contents
  • Other issues for the future : Churches' lobbying, campaigning, and sales taxation
  • Constitutional and tax policy issues
  • The
  • Federal Constitutional Law on taxation and religion
  • State Constitutions 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
Control code
986523724
Dimensions
24 cm
Extent
xxii, 255 pages
Isbn
9780190853952
Lccn
2017021978
Media category
unmediated
Media MARC source
rdamedia
Media type code
n
System control number
(OCoLC)986523724
Label
Taxing the church : religion, exemptions, entanglement, and the constitution, Edward A. Zelinsky
Publication
Copyright
Bibliography note
Includes bibliographical references and index
Carrier category
volume
Carrier category code
nc
Carrier MARC source
rdacarrier
Content category
text
Content type code
txt
Content type MARC source
rdacontent
Contents
  • Other issues for the future : Churches' lobbying, campaigning, and sales taxation
  • Constitutional and tax policy issues
  • The
  • Federal Constitutional Law on taxation and religion
  • State Constitutions 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
Control code
986523724
Dimensions
24 cm
Extent
xxii, 255 pages
Isbn
9780190853952
Lccn
2017021978
Media category
unmediated
Media MARC source
rdamedia
Media type code
n
System control number
(OCoLC)986523724

Library Locations

    • Pardee Legal Research CenterBorrow it
      5998 Alcalá Park, San Diego, CA, 92110-2492, US
      32.771471 -117.187496
Processing Feedback ...