Do We Have To Pay Taxes If the Money Is Used to Support Abortion?
Do We Have To Pay Taxes If the Money Is Used to Support Abortion? Fr Augustine
(The following question and response appeared on EWTN Online Services.)
Hello! A friend of mine recently raised a moral theology question which I was not sure about. The question is this: Would a single person be obliged in conscience to not pay taxes to the U.S. Government because the U.S. Government supported abortions with tax money? Why or why not? I was able to determine that a married person would not be morally obliged in any way because it would be allowing a lesser evil to avoid the greater evil of impoverishing his family (if this is wrong please correct me), but I was unable to come up with any good reason as to why one morally could pay taxes to a govt. which supports abortion. I realize that we have a duty to "pay Caesar his due," but how far does this go, and when is a protest morally required, if ever? Thanks a lot! *********************** Thank you for your question! In summary, the answer is as follows: SINCE TAXATION SERVES THE COMMON GOOD OF SOCIETY, IT IS MORALLY OBLIGATORY TO PAY TAXES. PAYING TAXES IS ITSELF NOT A MORAL EVIL, THUS WHEN ONE PAYS TAXES THAT ARE IN FACT USED TO SUPPORT ABORTION, AND IF THE WILL OF THE ONE PAYING TAXES IS SET AGAINST THE EVIL OF ABORTION, IT IS MORALLY LICIT FOR THAT PERSON TO PAY SUCH TAXES, FOR HE WOULD THEN BE A MATERIAL COOPERATOR WITH THE GOVERNMENT'S SUPPORT OF ABORTION AND NOT A FORMAL COOPERATOR. AN INDIVIDUALISTIC MORALITY IS TO BE AVOIDED WHICH WOULD SHIRK THE OBJECTIVE DEMANDS OF THE COMMON GOOD.
This answer uses specific moral terminology (e.g. material and formal cooperation) and presumes an understanding of the church's teaching on taxation. The following information is provided for a more comprehensive understanding of the issue.
Immediately the distinction between material cooperation and formal cooperation must be considered. It is good that you put the question in terms of moral obligation. We are morally obligated never to give formal cooperation with an evil act, but under certain circumstances material cooperation with an immoral act may be tolerated.
MATERIAL COOPERATION IS ASSISTING IN ANOTHER'S WRONGDOING WITHOUT APPROVING IT. THE HELP GIVEN ASSISTS A PERSON TO PERFORM THE SINFUL ACTION, ALTHOUGH OF ITSELF THE HELP IS NOT WRONG. To provide necessary information to a thief, because one is forced to, would be material co- operation. Material cooperation with another person's evil action is allowed provided certain conditions are fulfilled. SUCH COLLABORATION IS LICIT BECAUSE THE COOPERATOR DOES NOT INTERNALLY APPROVE OF THE SIN OF ANOTHER, NOR DOES HE OR SHE APPROVE OF THE SINFUL USE TO WHICH THE ASSISTANCE IS PUT BY THE OTHER. The following principles are standard in resolving this complex moral issue:
Two kinds of material cooperation are to be distinguished: immediate and mediate.
In immediate material cooperation, one person actually does something morally wrong with another person. Thus if a surgeon and an assistant are both enganged in actually aborting a fetus, the cooperation of the assistant is immediate. IMMEDIATE MATERIAL COOPERATION IN THE SINFUL ACT OF ANOTHER IS ALWAYS WRONG. It is pointless to say that a person who is not under duress performs a criminal action without intending to do so.
Mediate material cooperation is concurring in the wrong action of another, but not in such a way that one actually performs the act with the other. While doing something that is in itself good or indifferent, a person rather gives an occasion to another's sin, or contributes something by way of assistance.
The morality of mediate material cooperation is to be judged on the principle of double effect. In applying this principle there are four basic norms to be observed. Among these norms is THE OBLIGATION NOT TO INTEND THE EVIL EFFECT (as would really be intended in immediate material cooperation) and the NEED FOR SUFFICIENT REASON TO PERMIT THE EVIL EFFECT.
FORMAL COOPERATION is the deliberate concurrence in another person's sinful action. The cooperation is formal and always sinful if, besides giving external help of whatever kind, one interiorly wants the evil action to be performed. (Cf. Modern Catholic Dictionary by Fr. John Hardon)
Catechism of the Catholic Church 2239: IT IS THE DUTY OF CITIZENS TO CONTRIBUTE ALONG WITH THE CIVIL AUTHORITIES TO THE GOOD OF SOCIETY in a spirit of truth, justice, solidarity, and freedom. The love and service of one's country follow from the duty of gratitude and belong to the order of charity. Submission to legitimate authorities and service of the common good require citizens to fulfill their roles in the life of the political community.
2240. SUBMISSION TO AUTHORITY AND CO-RESPONSIBILITY FOR THE COMMON GOOD MAKE IT MORALLY OBLIGATORY TO PAY TAXES, to exercise the right to vote, and to defend one's country: "PAY TO ALL THEM THEIR DUES, TAXES TO WHOM TAXES ARE DUE, REVENUE TO WHOM REVENUE IS DUE, RESPECT TO WHOM RESPECT IS DUE, HONOR TO WHOM HONOR IS DUE" (ROM. 13:7)
"[Christians] reside in their own nations, but as resident aliens. They participate in all things as citizens and endure all things as foreigners. . . . They obey the established laws and their way of life surpasses the laws. . . . So noble is the position to which God has assigned them that they are not allowed to desert it" (Ad Diognetum 5,5 and 10:6)
2242. "When citizens are under the oppression of a public authority which oversteps its competence, THEY SHOULD STILL NOT REFUSE TO GIVE OR TO DO WHAT IS OBJECTIVELY DEMANDED OF THEM BY THE COMMON GOOD; BUT IT IS LEGIMATE FOR THEM TO DEFEND THEIR OWN RIGHTS AND THOSE OF THEIR FELLOW CITIZENS AGAINST THE ABUSE OF THIS AUTHORITY WITHIN THE LIMITS OF THE NATURAL LAW AND THE LAW OF THE GOSPEL" (Gaudium et Spes, 74, 5).
Gaudium et Spes
Profound and rapid changes make it more necessary that no one ignoring the trend of events or drugged by laziness, content himself with a merely INDIVIDUALISTIC MORALITY. It grows increasingly true that the OBLIGATIONS OF JUSTICE AND LOVE ARE FULFILLED ONLY IF EACH PERSON, CONTRIBUTING TO THE COMMON GOOD, ACCORDING TO HIS OWN ABILITIES AND THE NEEDS OF OTHERS, ALSO PROMOTES AND ASSISTS THE PUBLIC AND PRIVATE INSTITUTIONS DEDICATED TO BETTERING THE CONDITIONS OF HUMAN LIFE. YET THERE ARE THOSE WHO, WHILE POSSESSING GRAND AND RATHER NOBLE SENTIMENTS, NEVERTHELESS IN REALITY LIVE ALWAYS AS IF THEY CARED NOTHING FOR THE NEEDS OF SOCIETY. MANY IN VARIOUS PLACES EVEN MAKE LIGHT OF SOCIAL LAWS AND PRECEPTS, AND DO NOT HESITATE TO RESORT TO VARIOUS FRAUDS AND DECEPTIONS IN AVOIDING JUST TAXES OR OTHER DEBTS DUE TO SOCIETY. Others think little of certain norms of social life, for example those designed for the protection of health, or laws establishing speed limits; they do not even avert to the fact that by such indifference they imperil their own life and that of others.
Let everyone consider it his sacred obligation to esteem and observe social necessities as belonging ta the primary duties of modern man. For the more unified the world becomes, the more plainly do the offices of men extend beyond particular groups and spread by degrees to the whole world. But this development cannot occur unless individual men and their associations cultivate in themselves the moral and social virtues, and promote them in society; thus, with the needed help of divine grace men who are truly new and artisans of a new humanity can be forthcoming. (Gaudium et Spes, 30).
Mater et Magistra, John XXIII
"As regards taxation assessment according to ability to pay is fundamental to a just and equitable system. . But in determining taxes for rural dwellers, the general welfare requires public authorities to bear in mind that income in a rural economy is both delayed and subject to greater risk. Moreover, there is difficulty in finding capital so as to increase returns." (John XXIII, On Recent Developments of the Social Question in the Light of Christian Teaching, 132-133)
TAXATION IN GENERAL
A JUST TAX, AS DISTINGUISHED FROM FEES, LICENSES, ASSESSMENTS, ETC., MAY BE DEFINED AS A COMPULSORY CONTRIBUTION TO THE GOVERNMENT, IMPOSED IN THE COMMON INTEREST FOR THE PURPOSE OF DEFRAYING THE EXPENSES INCURRRED IN CARRYING OUT THE PUBLIC FUNCTIONS OR IMPOSED FOR THE PURPOSE OF REGULATION, without reference to the special benefits conferred on the one making the payment Theologians generally divide taxes into direct and indirect, but the division is not perfect. A direct tax is immediately imposed on the person himself, even though it may be imposed because of an individual's goods, trade, or business (in general all per capita taxes). An indirect tax is directly imposed on goods and affects the person only indirectly (customs, duties, sales tax).
SCRIPTURE AFFIRMS THE EXISTENCE OF A MORAL OBLIGATION TO PAY TAXES. THE THREE SYNOPTIC GOSPELS RECORD AS A SAYING OF CHRIST WITH REGARD TO PAYING THE TRIBUTE TO CAESAR: "RENDER, THEREFORE, TO CAESAR THE THINGS THAT ARE CAESAR'S, AND TO GOD THE THINGS THAT ARE GOD'S (MT. 22:21; CF. MK. 12:13-17; LK. 20:20-26). ST. PAUL IN A DISCUSSION OF CIVIL AUTHORITY AS COMING FROM GOD SPEAKS OF THE DUTY OF PAYING TAXES: "FOR THIS IS ALSO WHY YOU PAY TRIBUTE, FOR THEY ARE THE MINISTERS OF GOD, SERVING UNTO THIS VERY END. RENDER TO ALL MEN WHATEVER IS THEIR DUE; TRIBUTE TO WHOM TRIBUTE IS DUE; TAXES TO WHOM TAXES ARE DUE. . ." ROM. 13:6-7). THE FATHERS OF THE CHURCH, ESPECIALLY IN THEIR COMMENTS ON ST. PAUL, TEACH THE MORAL OBLIGATION OF PAYING TAXES. PIUS XII MERELY REITERATED THE CONSTANT TEACHING OF THE CHURCH IN A LETTER OF OCT. 2, 1956: "THERE CAN BE NO DOUBT CONCERNING THE DUTY OF EACH CITIZEN TO BEAR A PART OF THE PUBLIC EXPENSE. BUT THE STATE ON ITS PART, INSOFAR AS IT IS CHARGED WITH PROTECTING AND PROMOTING THE COMMON GOOD OF ITS CITIZENS, IS UNDER AN OBLIGATION TO ASSESS UPON THEM ONLY NECESSARY LEVIES, WHICH ARE, FURTHERMORE, PROPORTIONATE TO THEIR MEANS" (OSSERVATORE ROMANO, OCT. 4, 1956).
MORAL OBLIGATION OF THE INDIVIDUAL TO PAY TAXES
There are four theories among Catholic moralists about the exact nature of the moral obligation of paying just taxes: (I) Penal Law Theory (II) Commutative Justice Theory (III) Legal Justice Theory for Direct Taxes (IV) Legal Justice Theory for all Taxes.
The Penal Law theory holds that there is no moral obligation to pay the tax but only to accept the penalty, if penalty is imposed for the failure to do so. Two fundamental reasons account for the theory -- the desire to save citizens from burdensome and unfair taxation and a somewhat voluntaristic concept of law. Yet Sacred Scripture and the repeated teaching of the Church appear to demand a moral obligation with regard to payment of the taxes themselves and not one that binds only regarding the acceptance of the penalty.
The Commutative Justice Theory holds that the moral obligation of paying stems from the virtue of commutative justice. This theory was originally based on a presumed contract or pact between the individual and the state. The tax is the price paid by the citizen for the services rendered to him and for him by the state. Yet this theory rests on what many theologians consider a misunderstanding of the relationship between the individual and society.
The Legal Justice Theory for Direct Taxes holds that laws imposing indirect taxes are purely penal, whereas laws imposing direct taxes oblige from the virtue of legal justice. But the existence of purely penal laws is questionable; also, such a theory would be difficult to apply in practice because of the somewhat arbitrary distinction between direct and indirect taxes.
The Legal Justice Theory for all Taxes. The more common opinion is that all just tax laws oblige in conscience from the virtue of legal justice. Legal justice, according to St. Thomas Aquinas, has the common good as its object. THE INDIVIDUAL MEMBER OF SOCIETY IS BOUND TO WORK AND COOPERATE FOR THE COMMON GOOD. SOCIETY NEEDS TAX REVENUE TO PROVIDE FOR THE COMMON GOOD. CONSEQUENTLY THE INDIVIDUAL HAS AN OBLIGATION IN LEGAL JUSTICE TO PAY JUST TAXES. This theory has become more commonly held since greater attention has been paid to the relationship between the individual and society.
OBLIGATION OF THE GOVERNMENT
Distributive justice demands that the individual citizens be taxed according to their capabilities to support the common good. Tax legislation is unjust if it does not distribute the burden equally among the individual members of society. However, no human legislation can be perfect, and minor inequities do not render a tax law unjust.
TRULY UNJUST TAX LAWS DO NOT OBLIGE IN CONSCIENCE. In certain countries (especially under totalitarian or absolute political systems) tax laws might not be just. In some countries even today it is evident that the state knows of the existence of fraud and either levies correspondingly higher taxes to compensate for the fraud or simply accepts the existing situation. In such cases the conscientious Christian may defend himself against the unjust legislation.
Tax laws in the U.S., where income and corporation taxes are the most immediate concern for the majority are generally just laws. However, some argue that the tax laws do not oblige in conscience for various reasons, for example, that much tax revenue is lost in graft, that tax revenues are frequently wasted, that taxes are levied for unreasonable purposes. However, the tax legislation of the U.S. appears to be a good example of prudential ordering of reason (ordinatio rationis). The procedure of estimating the budget, the system of checks and balances among the branches of government, the fact of representative government, the opposition of political parties and the very popular political platform of lowering taxes if at all possible -- all these elements indicate the tax legislation in the U.S. is basically reasonable and just. (Cf. The Catholic Encyclopedia).
God's Peace, Fr. Augustine Mary
Fr Augustine is a priest of the Franciscan Missionaries of the Eternal Word, an order founded by Mother Angelica in Birmingham, Alabama.
Copyright (c) 1996 EWTN
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