ABSTRACT

Taxation, or the revenue raised by the state to be used for governing, has many political implications. The taxing authority, whether local or national, must, for example, determine what kinds of taxes to levy and on which part of the population the burden will fall. Religion and taxation have a long, complex relationship that varies tremendously over time and place. While this article focuses on taxation in the United States, it is important to recognize that practices are quite different in other countries.