Do We Have To Pay Taxes If the Money Is Used to Support Abortion?
Fr Augustine
(The following question and response appeared on EWTN Online
Services.)
Hello! A friend of mine recently raised a moral theology question which I
was not sure about. The question is this: Would a single person be
obliged in conscience to not pay taxes to the U.S. Government because the
U.S. Government supported abortions with tax money? Why or why not?
I was able to determine that a married person would not be morally
obliged in any way because it would be allowing a lesser evil to avoid the
greater evil of impoverishing his family (if this is wrong please correct
me), but I was unable to come up with any good reason as to why one
morally could pay taxes to a govt. which supports abortion. I realize that
we have a duty to "pay Caesar his due," but how far does this go, and
when is a protest morally required, if ever? Thanks a lot!
***********************
Thank you for your question! In summary, the answer is as follows:
SINCE TAXATION SERVES THE COMMON GOOD OF SOCIETY, IT IS
MORALLY OBLIGATORY TO PAY TAXES. PAYING TAXES IS ITSELF
NOT A MORAL EVIL, THUS WHEN ONE PAYS TAXES THAT ARE IN
FACT USED TO SUPPORT ABORTION, AND IF THE WILL OF THE
ONE PAYING TAXES IS SET AGAINST THE EVIL OF ABORTION, IT IS
MORALLY LICIT FOR THAT PERSON TO PAY SUCH TAXES, FOR HE
WOULD THEN BE A MATERIAL COOPERATOR WITH THE
GOVERNMENT'S SUPPORT OF ABORTION AND NOT A FORMAL
COOPERATOR. AN INDIVIDUALISTIC MORALITY IS TO BE
AVOIDED WHICH WOULD SHIRK THE OBJECTIVE DEMANDS OF
THE COMMON GOOD.
This answer uses specific moral terminology (e.g. material and formal
cooperation) and presumes an understanding of the church's teaching on
taxation. The following information is provided for a more
comprehensive understanding of the issue.
Immediately the distinction between material cooperation and formal
cooperation must be considered. It is good that you put the question in
terms of moral obligation. We are morally obligated never to give formal
cooperation with an evil act, but under certain circumstances material
cooperation with an immoral act may be tolerated.
MATERIAL COOPERATION IS ASSISTING IN ANOTHER'S
WRONGDOING WITHOUT APPROVING IT. THE HELP GIVEN
ASSISTS A PERSON TO PERFORM THE SINFUL ACTION, ALTHOUGH
OF ITSELF THE HELP IS NOT WRONG. To provide necessary
information to a thief, because one is forced to, would be material co-
operation. Material cooperation with another person's evil action is
allowed provided certain conditions are fulfilled. SUCH
COLLABORATION IS LICIT BECAUSE THE COOPERATOR DOES NOT
INTERNALLY APPROVE OF THE SIN OF ANOTHER, NOR DOES HE
OR SHE APPROVE OF THE SINFUL USE TO WHICH THE
ASSISTANCE IS PUT BY THE OTHER. The following principles are
standard in resolving this complex moral issue:
Two kinds of material cooperation are to be distinguished: immediate and
mediate.
In immediate material cooperation, one person actually does something
morally wrong with another person. Thus if a surgeon and an assistant
are both enganged in actually aborting a fetus, the cooperation of the
assistant is immediate. IMMEDIATE MATERIAL COOPERATION IN
THE SINFUL ACT OF ANOTHER IS ALWAYS WRONG. It is pointless
to say that a person who is not under duress performs a criminal action
without intending to do so.
Mediate material cooperation is concurring in the wrong action of
another, but not in such a way that one actually performs the act with the
other. While doing something that is in itself good or indifferent, a
person rather gives an occasion to another's sin, or contributes something
by way of assistance.
The morality of mediate material cooperation is to be judged on the
principle of double effect. In applying this principle there are four basic
norms to be observed. Among these norms is THE OBLIGATION NOT
TO INTEND THE EVIL EFFECT (as would really be intended in
immediate material cooperation) and the NEED FOR SUFFICIENT
REASON TO PERMIT THE EVIL EFFECT.
FORMAL COOPERATION is the deliberate concurrence in another
person's sinful action. The cooperation is formal and always sinful if,
besides giving external help of whatever kind, one interiorly wants the
evil action to be performed. (Cf. Modern Catholic Dictionary by Fr. John
Hardon)
Catechism of the Catholic Church 2239: IT IS THE DUTY OF CITIZENS
TO CONTRIBUTE ALONG WITH THE CIVIL AUTHORITIES TO THE
GOOD OF SOCIETY in a spirit of truth, justice, solidarity, and freedom.
The love and service of one's country follow from the duty of gratitude
and belong to the order of charity. Submission to legitimate authorities
and service of the common good require citizens to fulfill their roles in the
life of the political community.
2240. SUBMISSION TO AUTHORITY AND CO-RESPONSIBILITY FOR
THE COMMON GOOD MAKE IT MORALLY OBLIGATORY TO PAY
TAXES, to exercise the right to vote, and to defend one's country: "PAY
TO ALL THEM THEIR DUES, TAXES TO WHOM TAXES ARE DUE,
REVENUE TO WHOM REVENUE IS DUE, RESPECT TO WHOM
RESPECT IS DUE, HONOR TO WHOM HONOR IS DUE" (ROM. 13:7)
"[Christians] reside in their own nations, but as resident aliens.
They participate in all things as citizens and endure all things as
foreigners. . . . They obey the established laws and their way of life
surpasses the laws. . . . So noble is the position to which God has
assigned them that they are not allowed to desert it" (Ad Diognetum 5,5
and 10:6)
2242. "When citizens are under the oppression of a public authority
which oversteps its competence, THEY SHOULD STILL NOT REFUSE
TO GIVE OR TO DO WHAT IS OBJECTIVELY DEMANDED OF THEM
BY THE COMMON GOOD; BUT IT IS LEGIMATE FOR THEM TO
DEFEND THEIR OWN RIGHTS AND THOSE OF THEIR FELLOW
CITIZENS AGAINST THE ABUSE OF THIS AUTHORITY WITHIN THE
LIMITS OF THE NATURAL LAW AND THE LAW OF THE GOSPEL"
(Gaudium et Spes, 74, 5).
Gaudium et Spes
Profound and rapid changes make it more necessary that no one ignoring
the trend of events or drugged by laziness, content himself with a merely
INDIVIDUALISTIC MORALITY. It grows increasingly true that the
OBLIGATIONS OF JUSTICE AND LOVE ARE FULFILLED ONLY IF
EACH PERSON, CONTRIBUTING TO THE COMMON GOOD,
ACCORDING TO HIS OWN ABILITIES AND THE NEEDS OF OTHERS,
ALSO PROMOTES AND ASSISTS THE PUBLIC AND PRIVATE
INSTITUTIONS DEDICATED TO BETTERING THE CONDITIONS OF
HUMAN LIFE. YET THERE ARE THOSE WHO, WHILE POSSESSING
GRAND AND RATHER NOBLE SENTIMENTS, NEVERTHELESS IN
REALITY LIVE ALWAYS AS IF THEY CARED NOTHING FOR THE
NEEDS OF SOCIETY. MANY IN VARIOUS PLACES EVEN MAKE
LIGHT OF SOCIAL LAWS AND PRECEPTS, AND DO NOT HESITATE
TO RESORT TO VARIOUS FRAUDS AND DECEPTIONS IN AVOIDING
JUST TAXES OR OTHER DEBTS DUE TO SOCIETY. Others think little of
certain norms of social life, for example those designed for the protection
of health, or laws establishing speed limits; they do not even avert to the
fact that by such indifference they imperil their own life and that of
others.
Let everyone consider it his sacred obligation to esteem and observe
social necessities as belonging ta the primary duties of modern man. For
the more unified the world becomes, the more plainly do the offices of
men extend beyond particular groups and spread by degrees to the whole
world. But this development cannot occur unless individual men and
their associations cultivate in themselves the moral and social virtues, and
promote them in society; thus, with the needed help of divine grace men
who are truly new and artisans of a new humanity can be forthcoming.
(Gaudium et Spes, 30).
Mater et Magistra, John XXIII
"As regards taxation assessment according to ability to pay is
fundamental to a just and equitable system. . But in determining taxes for
rural dwellers, the general welfare requires public authorities to bear in
mind that income in a rural economy is both delayed and subject to
greater risk. Moreover, there is difficulty in finding capital so as to
increase returns." (John XXIII, On Recent Developments of the Social
Question in the Light of Christian Teaching, 132-133)
TAXATION IN GENERAL
A JUST TAX, AS DISTINGUISHED FROM FEES, LICENSES,
ASSESSMENTS, ETC., MAY BE DEFINED AS A COMPULSORY
CONTRIBUTION TO THE GOVERNMENT, IMPOSED IN THE
COMMON INTEREST FOR THE PURPOSE OF DEFRAYING THE
EXPENSES INCURRRED IN CARRYING OUT THE PUBLIC
FUNCTIONS OR IMPOSED FOR THE PURPOSE OF REGULATION,
without reference to the special benefits conferred on the one making the
payment Theologians generally divide taxes into direct and indirect, but
the division is not perfect. A direct tax is immediately imposed on the
person himself, even though it may be imposed because of an individual's
goods, trade, or business (in general all per capita taxes). An indirect tax
is directly imposed on goods and affects the person only indirectly
(customs, duties, sales tax).
SCRIPTURE AFFIRMS THE EXISTENCE OF A MORAL OBLIGATION
TO PAY TAXES. THE THREE SYNOPTIC GOSPELS RECORD AS A
SAYING OF CHRIST WITH REGARD TO PAYING THE TRIBUTE TO
CAESAR: "RENDER, THEREFORE, TO CAESAR THE THINGS THAT
ARE CAESAR'S, AND TO GOD THE THINGS THAT ARE GOD'S (MT.
22:21; CF. MK. 12:13-17; LK. 20:20-26). ST. PAUL IN A DISCUSSION OF
CIVIL AUTHORITY AS COMING FROM GOD SPEAKS OF THE DUTY
OF PAYING TAXES: "FOR THIS IS ALSO WHY YOU PAY TRIBUTE,
FOR THEY ARE THE MINISTERS OF GOD, SERVING UNTO THIS
VERY END. RENDER TO ALL MEN WHATEVER IS THEIR DUE;
TRIBUTE TO WHOM TRIBUTE IS DUE; TAXES TO WHOM TAXES ARE
DUE. . ." ROM. 13:6-7). THE FATHERS OF THE CHURCH, ESPECIALLY
IN THEIR COMMENTS ON ST. PAUL, TEACH THE MORAL
OBLIGATION OF PAYING TAXES. PIUS XII MERELY REITERATED
THE CONSTANT TEACHING OF THE CHURCH IN A LETTER OF
OCT. 2, 1956: "THERE CAN BE NO DOUBT CONCERNING THE DUTY
OF EACH CITIZEN TO BEAR A PART OF THE PUBLIC EXPENSE. BUT
THE STATE ON ITS PART, INSOFAR AS IT IS CHARGED WITH
PROTECTING AND PROMOTING THE COMMON GOOD OF ITS
CITIZENS, IS UNDER AN OBLIGATION TO ASSESS UPON THEM
ONLY NECESSARY LEVIES, WHICH ARE, FURTHERMORE,
PROPORTIONATE TO THEIR MEANS" (OSSERVATORE ROMANO,
OCT. 4, 1956).
MORAL OBLIGATION OF THE INDIVIDUAL TO PAY TAXES
There are four theories among Catholic moralists about the exact nature of
the moral obligation of paying just taxes: (I) Penal Law Theory (II)
Commutative Justice Theory (III) Legal Justice Theory for Direct Taxes
(IV) Legal Justice Theory for all Taxes.
The Penal Law theory holds that there is no moral obligation to pay the
tax but only to accept the penalty, if penalty is imposed for the failure to
do so. Two fundamental reasons account for the theory -- the desire to
save citizens from burdensome and unfair taxation and a somewhat
voluntaristic concept of law. Yet Sacred Scripture and the repeated
teaching of the Church appear to demand a moral obligation with regard
to payment of the taxes themselves and not one that binds only regarding
the acceptance of the penalty.
The Commutative Justice Theory holds that the moral obligation of
paying stems from the virtue of commutative justice. This theory was
originally based on a presumed contract or pact between the individual
and the state. The tax is the price paid by the citizen for the services
rendered to him and for him by the state. Yet this theory rests on what
many theologians consider a misunderstanding of the relationship
between the individual and society.
The Legal Justice Theory for Direct Taxes holds that laws imposing
indirect taxes are purely penal, whereas laws imposing direct taxes oblige
from the virtue of legal justice. But the existence of purely penal laws is
questionable; also, such a theory would be difficult to apply in practice
because of the somewhat arbitrary distinction between direct and indirect
taxes.
The Legal Justice Theory for all Taxes. The more common opinion is that
all just tax laws oblige in conscience from the virtue of legal justice. Legal
justice, according to St. Thomas Aquinas, has the common good as its
object. THE INDIVIDUAL MEMBER OF SOCIETY IS BOUND TO
WORK AND COOPERATE FOR THE COMMON GOOD. SOCIETY
NEEDS TAX REVENUE TO PROVIDE FOR THE COMMON GOOD.
CONSEQUENTLY THE INDIVIDUAL HAS AN OBLIGATION IN
LEGAL JUSTICE TO PAY JUST TAXES. This theory has become more
commonly held since greater attention has been paid to the relationship
between the individual and society.
OBLIGATION OF THE GOVERNMENT
Distributive justice demands that the individual citizens be taxed
according to their capabilities to support the common good. Tax
legislation is unjust if it does not distribute the burden equally among the
individual members of society. However, no human legislation can be
perfect, and minor inequities do not render a tax law unjust.
TRULY UNJUST TAX LAWS DO NOT OBLIGE IN CONSCIENCE. In
certain countries (especially under totalitarian or absolute political
systems) tax laws might not be just. In some countries even today it is
evident that the state knows of the existence of fraud and either levies
correspondingly higher taxes to compensate for the fraud or simply
accepts the existing situation. In such cases the conscientious Christian
may defend himself against the unjust legislation.
Tax laws in the U.S., where income and corporation taxes are the most
immediate concern for the majority are generally just laws. However,
some argue that the tax laws do not oblige in conscience for various
reasons, for example, that much tax revenue is lost in graft, that tax
revenues are frequently wasted, that taxes are levied for unreasonable
purposes. However, the tax legislation of the U.S. appears to be a good
example of prudential ordering of reason (ordinatio rationis). The
procedure of estimating the budget, the system of checks and balances
among the branches of government, the fact of representative
government, the opposition of political parties and the very popular
political platform of lowering taxes if at all possible -- all these elements
indicate the tax legislation in the U.S. is basically reasonable and just. (Cf.
The Catholic Encyclopedia).
God's Peace, Fr. Augustine Mary
Fr Augustine is a priest of the Franciscan Missionaries of the Eternal
Word, an order founded by Mother Angelica in Birmingham, Alabama.
