The "Peace Tax"

I have already explained why I do not agree with the idea of war tax resistance. Many people who support the idea of war tax resistance also support an idea that has been called the "peace tax," and now I am led to explain why I don't agree with the "peace tax" either.

The form of the "peace tax" that is currently before Congress is H.R. 1921, the "Religious Freedom Peace Tax Fund Act." Skipping over findings and definitions, we find the guts of the act in section 4, which states in subsection a that:

The Secretary of the Treasury shall establish an account in the Treasury of the United States to be known as the 'Religious Freedom Peace Tax Fund', for the deposit of income, gift, and estate taxes paid by or on behalf of taxpayers who are designated conscientious objectors.

And in subsection b that:

Monies deposited in the Religious Freedom Peace Tax Fund shall be allocated annually to any appropriation not for a military purpose.

How could anyone object to that? Conscientious objectors get to pay their taxes into a special fund that is used only for non-military purposes, and so get to pay their taxes without contributing to wars. It's a win-win, right?

Actually, it's more like a nothing-nothing. It's nothing but a bookkeeping gimmick that divides tax receipts into two piles, and then allocates expenses between the two piles, but (and here's the important part) the expenses haven't changed. It is clear from the statutory language quoted above that the "Religious Peace Tax Fund" will only be spent on appropriations already approved by Congress and will not increase any non-military spending. The money that passes through the peace tax fund for non-military spending will simply be offset by an increase in the amounts for military spending from other tax funds. So military spending remains the same, and non-military spending remains the same. The path that the monies might take might change, and things might look different on paper, but the end of the path is the same and nothing has changed in reality.

The only way the proposed statute might have any real-world impact is if so many taxpayers directed money to the peace tax fund that there wasn't enough tax money to pay for military appropriations, but there are at least two reasons to believe that will never happen:

First, the number of taxpayers who are likely to direct their tax dollars to the peace tax fund, and the number of dollars directed to that fund, is never going to be large enough to impact the federal budget. According to the figures supplied by the IRS in the instructions to Form 1040 for 2007, in fiscal year 2006 military spending was 23% of the federal budget, while the personal income tax was 39% of the federal budget. The gift tax and estate tax (which are the other two taxes affected by HR 1921) are usually reported to be no more than 2% of the federal budget, so let's assume that 41% of the federal budget could be directed to the peace tax fund. Even if a majority of taxpayers directed that a majority of the income, gift, and estate taxes should go to the peace tax fund, there would still be enough of those taxes (half of 41%, or 20% of the budget), together with the corporate income tax (13% of the budget) to pay for military spending (23% of the budget). But if a majority of the taxpayers were that strongly opposed to military spending, that majority could simply elect a new Congress and actually reduce military spending instead of going through the charade of the "peace tax."

Second, even if enough taxpayers directed money into the peace tax fund to cause some kind of a spending problem for the military, there is nothing in the act that would prevent the Treasury from "borrowing" from the peace tax fund to pay for military spending, just as money is now "borrowed" from the Social Security Trust Fund to pay expenses unrelated to Social Security.

So the peace tax fund will never have any effect whatsoever on military spending, and does no good. And I believe that it will do us moral and spiritual harm.

It harms us because it dulls the pain of war. It would allow us to think that war is no longer our responsibility because we didn't vote for the politicians who sent us to war and because it's no longer "our" tax dollars paying for the war. But it is our responsibility. It is our government, and our responsibility, and we can't wash our hands (as Pontius Pilate did) and absolve ourselves through a bookkeeping gimmick.

If the Peace Testimony means anything, it means that we change our behavior, and not just our accounting methods.

War Tax Resistance

Quakers have a long history of refusing to pay taxes that pay for wars. In modern times, we have not had taxes specifically identified as taxes for wars, so those who decide that they cannot, in good conscience, pay war taxes are lead to withhold a percentage of the federal income tax based (usually) on the percentage of the federal budget war that is military spending.

Refusing to pay taxes (or parts of taxes) used to fund wars seems like a logical extension of the Peace Testimony, but war tax resistance does not seem to be well supported by the teachings of Jesus, and might actually be inconsistent with those teachings.

When Jesus was asked about the payment of Roman taxes, he asked for the coin used to pay the tax (a Roman coin) and then asked whose image was on the coin. When told it was Caesar's, Jesus replied that we should "Give therefore to the emperor the things that are the emperor's; and to God the things that are God's." Matt. 22:15-22 (NRSV). (See also, Mark 12:13-17; Luke 20:20-26.) That story might or might not be a commandment that we should always pay our taxes, but it certainly doesn't support the idea that we should be refusing to pay taxes. The Roman Empire was an empire built by military conquest, and the taxes paid to Rome supported that military. If Jesus had qualms about paying taxes to support military conquest, he certainly didn't show it there.

Other teachings of Jesus are similarly inconsistent with tax resistance, even in those passages often quoted to support the ideal of pacifism. In the version of the "Sermon on the Mount" in Matthew, Jesus said "Do not resist an evildoer. But if anyone strikes you on the right cheek, turn the other also; and if anyone wants to sue you and take your coat, give your cloak as well; and if anyone forces you to go one mile, go also the second mile." Matt. 5:39-41 (NRSV). My understanding is that the "forces you to go one mile" was a reference to a Roman law or custom that required Jews to carry for at least one mile the baggage of any Roman soldier or official who might command it. Needless to say, this was greatly resented, and yet Jesus said that if your hated Roman oppressor forces you to do something, do even more than you are required to do. If our own government is evil, should we resist? According to Jesus, it is acceptable, even preferable, for us to help officials of a government that is violent.

Jesus also said that "you shall not murder" is not enough. "But I say to you that if you are angry with a brother or sister, you will be liable to judgment...." Matt. 5:22 (NRSV).

What sense are we to make of these passages? Why would God want us to help our enemies, and why would God not want us to be angry?

The common thread in most of the teachings of Jesus, and the theme that allows his teachings to make sense, is spiritual peace. We are to give up anger, and be willing to love and help our enemies, because that is what will give us the greatest spiritual peace, happiness, and contentment. Eliminating war and violence may be noble goals, but that is not what the teachings of Jesus are about. The purpose of Jesus's teachings is to help us find inner peace, and not necessarily outer peace. (Jesus said "Do not think that I have come to bring peace to the earth; I have not come to bring peace, but a sword." Matt. 10:34 (NRSV).)

A person who opposes war and other forms of institutional violence could find it spiritually disturbing that his or her tax dollars are used to help pay for war and weapons, and so war tax resistance might be more peaceful to that person than paying the taxes. But war tax resistance can have consequences, such as tax penalties, interest on both the taxes and the penalties, and even jail. (Willful failure to pay a federal tax is a misdemeanor punishable by up to one year in prison and a fine not exceeding $25,000.) And if the war tax resister has property, the government will eventually collect the taxes, interest, and penalties, regardless of the religious beliefs of the taxpayer.

So which are we to choose, the economic and emotional costs of war tax resistance or the emotional and spiritual costs of war tax compliance?

Like many other problems in life, the question seems to be addressed by the "Serenity Prayer" of Reinhold Niebuhr:

God grant me the serenity
to accept the things I cannot change;
courage to change the things I can;
and wisdom to know the difference.

Living one day at a time;
Enjoying one moment at a time;
Accepting hardships as the pathway to peace;
Taking, as He did, this sinful world
as it is, not as I would have it;
Trusting that He will make all things right
if I surrender to His Will;
That I may be reasonably happy in this life
and supremely happy with Him
Forever in the next.
Amen.

War is something that needs to be changed, but tax resistance does not seem like an effective way to change it, even assuming that it can be changed. By the standard of the Serenity Prayer then, war tax resistance seems like an unwise choice.