A Topic of Moral Theology

The Obligation of Paying Taxes

Whether tax laws bind in conscience, and what a just tax requires.

In the index as Tributes (Tributa) · Tribute · Taxes · Restitution · Tax · Defrauding · Pact · Corruption · Defrauder · Fisc · Fisc, that is, the public treasury or tax authority · Fraud · Obligation · Tax collectors · Civil law · Clerics · Corruption of officials · Declaration · Defrauding of taxes · Distributive justice · Fine · Fraud in paying taxes · Legislator · Negligence

In the manuals

Summa of Moral Theology (Summa Theologiae Moralis)

Vol. II, Part Second. On the Precep…, Book Fourth. On the Fourth…, Question Third. On Obligat…, Article Fourth. On the Obligation of Paying Taxes, nn. 314, 315, 316, 317 & 318 (5 passages — hover a number to read it)

Cases of Conscience, Proposed by Cardinal de Lugo, by Fr. Beniamino Elbel, by Fr. Ioannes Petrus Gury and by Other Authors, and Resolved (Casus conscientiae)

19. On the Law of Taxes and Military Service, nn. 1 & 2 (8 passages — hover a number to read it)

Commentaries on the Nature of Moral Theology, on Conscience and Probabilism, on the Fourth Precept, and on the Sixth and Ninth Precepts of the Decalogue (Commentarii)

Bucceroni, Commentaries (1910), Third Commentary: On the F…, XVI. On the Obligation of Paying Taxes, nn. 200, 201, 202, 203, 204, 205, 206 & 207 (8 passages — hover a number to read it)

Compendium of Moral Theology of Fr. John Peter Gury, S.J., with the Notes of Antonio Ballerini, S.J.

Vol. I, Treatise on Justice and Ri…, Third Part. On Restitution, Sect. II, Ch. III, Article I. On Taxes, nn. 736, 737, 738, 739, 740, 741, 742, 743, 744 & 745 (32 passages — hover a number to read it)

Synopsis of Moral and Pastoral Theology

Vol. III, Contracts, and the Obligat…, On the Virtue of Justice (…, Part I — Chapter III: On Restitution, nn. 591, 592, 593, 594, 595, 596, 597 & 598 (8 passages — hover a number to read it)

Manuale Theologiae Moralis

Vol. I, Pt. I, Tr. III, Ch. III, Art. IX, § 1. On civil law prescribing that taxes be paid, nn. 292 & 293 (2 passages — hover a number to read it)

Institutiones Morales Alphonsianae

Vol. I, Pt. II, Sect. II, Tr. VII, Diss. III, OR ON RESTITUTION, Ch. II, Art. II, § 2. ON VARIOUS UNJUST DAMAGERS, nn. ¶4, ¶964, ¶965, ¶966, ¶967, ¶968, ¶969 & ¶970 (8 passages — hover a number to read it)

Theologia Moralis Sancti Alphonsi: Reduced into a Compendium

Vol. I, TREATISE ON RIGHT AND JUST…, THIRD PART: ON RESTITUTION, Ch. III, ARTICLE I: ON TAXES, nn. ¶816, ¶817, ¶818, ¶819, ¶820, ¶821, ¶822 & ¶823 (8 passages — hover a number to read it)

Summa Theologiae Moralis

Vol. II, Special Moral Theology: On…, Treatise: On the Cardinal …, Fourth Part: On Distributi…, Question Three: On Justice…, Article I: On Taxes and Tolls to Be Paid, nn. 624, 625, 626, 627, 628, 629, 630 & 631 (65 passages — hover a number to read it)

Compendium of Moral Theology

Vol. I, Tr. VIII, Pt. III, Sect. II, Appendix: On the Obligation of Paying Taxes, nn. 472, 473, 474, 474, Q. 2, 475 & 475, Q. 3 (6 passages — hover a number to read it)

Summa Summae S. Thomae (Billuart)

Billuart, Summa Summae, Tomus III. On the Secunda …, On Right and Justice, On the Vice Opposed to Dis…, On taxes, nn. 1–57 (57 passages)

Palladium Theologicum, Tome V: On the Virtues

Tr. I, Disputation XXIV: On Resti…, Q. V, Subquestion III: On the re…, Doubt II: Whether one is bound to restore customs duties he has defrauded, nn. 1–22 (22 passages)

Tr. I, Disputation XXIV: On Resti…, Q. V, Subquestion III: On the re…, Doubt III: What form is to be kept in a just tax, nn. 1–20 (20 passages)

Treated under the broader heading Legal Justice: Taxes, Military Service, Social Laws — Wouters, Manual of Moral Theology · McHugh–Callan, Moral Theology · Bucceroni, Institutions of Moral Theology · Slater, Back to Morality — these works do not divide the matter as finely as we do here, so their treatment stands one heading up (ed.)