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11 - A Framework for Religious Tax Accommodation

Published online by Cambridge University Press:  12 April 2018

Samuel D. Brunson
Affiliation:
Loyola University Chicago School of Law
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Summary

Tax accommodation is inevitable. Because of its inevitability, it is important that tax policymakers have tools to evaluate and design accommodation. This final chapter provides those tools, a framework of questions that policymakers should ask when confronted with a potential accommodation. The framework asks three questions: (1) Does an individual’s religion cause her to act in a tax-disadvantaged way? (2) If so, what type of accommodation would put her in a similar after-tax position as other taxpayers without the same religious constraints? (3) Are there extrinsic reasons that the tax law should not provide that accommodation? The answers to these three questions will help tax policymakers determine whether a particular religious practice warrants a tax accommodation and, if so, how that accommodation should look.
Type
Chapter
Information
God and the IRS
Accommodating Religious Practice in United States Tax Law
, pp. 187 - 221
Publisher: Cambridge University Press
Print publication year: 2018

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