Chapter One: Taxation in Catholic Social Teaching. In Render Unto Caesar: Perspectives on taxation from Catholic social thought and teaching

Rowe, Gareth; Rowlands, Anna

Abstract

In the first of those chapters, Gareth Rowe and Anna Rowlands explore the development of Catholic social teaching on taxation. From the outset, the authors stress our natures as social beings. They explain how the tradition of Catholic social teaching has evolved. Some key principles that have developed in that tradition are that taxation should be moderate and fair; taxation should be related to the ability to contribute; and, in later years, an international dimension has been introduced: taxes should be levied in richer countries to assist the development of poorer countries. Later social encyclicals have built on these themes to emphasise the preferential option for the poor, inter-generational solidarity, and care for our common home. All three of these concerns might lead us to conclude that taxes on activities that cause environmental harms are justified. T he Church has made clear, Rowe and Rowlands point out, that society should be organised in such a way that all citizens have the basic goods and services for a dignified life. Where people would otherwise be without such goods and services (which include food, shelter, clothing, healthcare and education), in accordance with the preferential option for the poor and the universal destination of goods, the state should step in and ensure provision is made whilst taxing citizens in accordance with their ability to contribute. Rowe and Rowlands also explain how there is a moral dimension to taxation. Taxes should be levied in such a way that they promote the common good. This is not a purely transactional matter of taxpayers providing resources to the state so that the state can provide goods and services that we cannot obtain through other means. The whole process of taxation and the use of resources by government should be based on moral principles. T he resources of government should be used in a way that builds, rather than undermines, the common good of society as a whole.

Citation

Rowe, G., & Rowlands, A. (2025). Chapter One: Taxation in Catholic Social Teaching. In Render Unto Caesar: Perspectives on taxation from Catholic social thought and teaching. . Catholic Bishops' Conference of England and Wales

• Online Publication Date: Jul 8, 2025
• Publication Date: 2025
• Deposit Date: Jul 9, 2025
• Public URL: https://durham-repository.worktribe.com/output/4256885
• Publisher URL: https://www.cbcew.org.uk/render-unto-caesar/