A Topic of Moral Theology
The Just Distribution of Taxes
How taxes are justly apportioned among citizens: real and personal taxes, proportional, progressive and degressive rates, and the exemption of what is necessary for life.
Also asked about as…
income tax · progressive tax · progressive taxation · tax rates (ed.)
In the index as Hegelians · Progressive tax · Proportional tax · *Existenzminimum* · Income · Income tax · Liberal doctrine · Political socialists · Tax · Arithmetic equality · Belgium · Degressive tax · Foreigners · Geometrical equality · Progression · Scholastics · Socialists
In the manuals
Questions on Justice for Present-Day Use, Scholastically Disputed
Q. III, Ch. II, Article I. Preliminary Notions, nn. 102 & ¶977–¶991 (16 passages — hover a number to read it)
Q. III, Ch. II, Article II. Entrance into the Controversy, nn. 103, ¶992, 104 & ¶993–¶1036 (47 passages — hover a number to read it)
Q. III, Ch. II, Article III. Formulation and Arguments of the Conclusion, nn. ¶1037, ¶1038, 105, ¶1039, 106, ¶1040, ¶1041, ¶1042, ¶1043, ¶1044, ¶1045, ¶1046, 107, ¶1047, ¶1048, ¶1049, ¶1050, ¶1051, ¶1052, ¶1053, ¶1054, ¶1055, 108, ¶1056, ¶1057, ¶1058, ¶1059, ¶1060, ¶1061, ¶1062, ¶1063, ¶1064, ¶1065, ¶1066, 109, ¶1067, ¶1068, ¶1069, ¶1070, ¶1071, ¶1072, ¶1073, ¶1074, ¶1075, ¶1076, 110, ¶1077, ¶1078, ¶1079, ¶1080, ¶1081, ¶1082, ¶1083, ¶1084, ¶1085, 111, ¶1086–¶1140, 112 & ¶1141–¶1156 (128 passages — hover a number to read it)
Q. III, Ch. II, Article IV. Supplements to the Doctrine, nn. 113, ¶1158 & ¶1159 (3 passages — hover a number to read it)
Q. III, Chapter II: The Justice to be Observed in Exacting Taxes, Concerning the Graphic Description of Taxes, nn. 119, ¶1169, ¶1170, ¶1171, ¶1172, ¶1173, ¶1174, ¶1175, 120 & ¶1176–¶1213 (47 passages — hover a number to read it)
Treated under the broader heading The Obligation of Paying Taxes — Noldin, Summa of Moral Theology · Bucceroni, Cases of Conscience · Bucceroni, Commentaries (1910) · Gury-Ballerini, Compendium of Moral Theology (8th ed., 1884) · Tanquerey · Prümmer, Manuale Theologiae Moralis · Marc, Institutiones Morales · Konings, Theologia Moralis · Merkelbach, Summa Theologiae Moralis · Sabetti-Barrett, Compendium of Moral Theology · Billuart, Summa Summae · Bontempi, Palladium Theologicum V — these works do not divide the matter as finely as we do here, so their treatment stands one heading up (ed.)