The Vast Injustice Perpetuated by State and Local Tax Policy
Using the standards of justice defined by Judeo-Christian ethical principles, this Article argues that the people in all fifty states are tolerating unjust, and in many states, exceedingly unjust, state and local tax policy that is oppressing the poorest and most vulnerable citizens. My work applying the moral principles of Judeo-Christian ethics to tax policy started in 2002 when I published an article condemning Alabama’s state and local tax policy as immoral and challenging our enormous Christian population to work towards reforming the system. In addition to causing an intense reaction in Alabama, this article prompted many journalists, as well as religious and political leaders to contemplate how the moral principles of Judeo-Christian ethics apply to the tax policy beyond Alabama. In response to questions as to how these moral principles speak to President Bush’s first term tax cuts, I published another article in 2006 that, in addition to condemning the tax cuts, also provides a moral analysis that determines whether any tax policy structure meets these standards of justice.