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Taxing the Church: Religion, Exemptions, Entanglement, and the Constitution

Edward A. Zelinsky

Abstract

This book explores the legal and tax policy issues that arise when churches and other religious institutions are taxed or exempted. Churches and other religious institutions are treated diversely by the federal and state tax systems. Sectarian institutions pay more tax than many believe. In important respects, the states differ among themselves in their respective approaches to the taxation of sectarian entities. Either taxing or exempting churches and other sectarian entities entangles church and state. The taxes to which churches are more frequently subject—federal Social Security and Medica ... More

Keywords: church, religious institutions, tax, exemption, entanglement, tax policy, subsidy, normative tax base

Bibliographic Information

Print publication date: 2017 Print ISBN-13: 9780190853952
Published to Oxford Scholarship Online: October 2017 DOI:10.1093/oso/9780190853952.001.0001

Authors

Affiliations are at time of print publication.

Edward A. Zelinsky, author
The Morris and Annie Trachman Professor of Law, Benjamin N. Cardozo School of Law