Abstract
In this article, I describe the origins and scope of maaser kesafim and examine a number of income definition rules the religious authorities have developed over the past two thousand years. By comparing those rules to the10analogous Federal income tax rules, I demonstrate how the development of tax law is affected by (1) concerns regarding administration, enforcement, and taxpayer compliance, (2) the structure of the legal system, and (3) the values underlying a tax system. In addition, I hope to make this material known to, and accessible by, American tax scholars, thus contributing to the scholarship comparing Jewish and U.S. law.
The insights gleaned from this study have significant implications as we struggle towards tax reform. First, to the extent that the same pressures that now impinge on our tax system come to bear on any replacement system we devise, we can expect to see the tax laws bend to accommodate such pressures, causing any replacement tax ultimately to take on many of the characteristics of our current income tax. Second, maaser kesafim operates as a flat-rate income tax. This study makes clear that adopting a flat-rate tax will not necessarily eliminate tax complexity.
This article is organized as follows. Part II briefly provides background information regarding the origins and structure of Jewish law and the basic rules of agricultural tithing, to which the rabbis often turned in their efforts to develop the rules of maaser kesafim. Part III describes maaser kesafim’s origins, status and scope. Part IV compares selected income definition rules developed for maaser kesafim with their Federal income tax counterparts. Part V analyzes the ways in which culture and context affect income definition. Part VI concludes.
Recommended Citation
Chodorow, Adam S.
(2008)
"Maaser Kesafim and the Development of Tax Law,"
Florida Tax Review: Vol. 8:
No.
1, Article 2.
Available at:
https://scholarship.law.ufl.edu/ftr/vol8/iss1/2