I don’t want to turn this into a political blog, but this topic is coming here in America as candidates are undertaking their approximately 18-month marathon campaigns to become President of the country. While I think no legislation or change in leadership will save this country from an assured implosion, it is a mildly interesting topic because we actually have scriptural teachings which could be guiding understanding this issue (so of course, they aren’t).
I agree our American tax code is a joke, a Frankenstein-worthy abomination of confusion that is cobbled together in a way that caters to those who least need catering, at the expense of those least capable of shouldering the burden. It should ideally change. But I don’t think a flat tax is the solution, and I’ll use the scriptures to explain why.
In the Book of Mormon, every single instance of a people having a flat tax required of them, it is treated as an abusive and grievous practice. While the percentage amount itself may vary, it is always a flat percentage of all the people.
When Ammon first met King Limhi, the King revealed to Ammon that his people were in “bondage” to the Lamanites, and the very first thing he mentions is a “tax” which is “grievous.” This tax is a flat tax of 50% placed upon Limhi’s people, to support the Lamanites.
“For behold, we are in bondage to the Lamanites, and are taxed with a tax which is grievous to be borne. And now, behold, our brethren will deliver us out of our bondage, or out of the hands of the Lamanites, and we will be their slaves; for it is better that we be slaves to the Nephites than to pay tribute to the king of the Lamanites…And ye all are witnesses this day, that Zeniff, who was made king over this people, he being over-zealous to inherit the land of his fathers, therefore being deceived by the cunning and craftiness of king Laman, who having entered into a treaty with king Zeniff, and having yielded up into his hands the possessions of a part of the land, or even the city of Lehi-Nephi, and the city of Shilom; and the land round about—And all this he did, for the sole purpose of bringing this people into subjection or into bondage. And behold, we at this time do pay tribute to the king of the Lamanites, to the amount of one half of our corn, and our barley, and even all our grain of every kind, and one half of the increase of our flocks and our herds; and even one half of all we have or possess the king of the Lamanites doth exact of us, or our lives.” — Mosiah 7:15, 21-22
When Noah succeeded his father Zeniff king, it is written that he placed a flat tax of 20% on his people, amidst a slew of indictments against his character.
“And now it came to pass that Zeniff conferred the kingdom upon Noah, one of his sons; therefore Noah began to reign in his stead; and he did not walk in the ways of his father. For behold, he did not keep the commandments of God, but he did walk after the desires of his own heart. And he had many wives and concubines. And he did cause his people to commit sin, and do that which was abominable in the sight of the Lord. Yea, and they did commit whoredoms and all manner of wickedness. And he laid a tax of one fifth part of all they possessed, a fifth part of their gold and of their silver, and a fifth part of their ziff, and of their copper, and of their brass and their iron; and a fifth part of their fatlings; and also a fifth part of all their grain.” — Mosiah 11:1-3
After Noah’s people were scattered by the Lamanites, many of them were taken captive, and once again they were placed under the burden of a flat tax of 50%.
“Therefore the Lamanites did spare their lives, and took them captives and carried them back to the land of Nephi, and granted unto them that they might possess the land, under the conditions that they would deliver up king Noah into the hands of the Lamanites, and deliver up their property, even one half of all they possessed, one half of their gold, and their silver, and all their precious things, and thus they should pay tribute to the king of the Lamanites from year to year.” — Mosiah 19:15
When there is a mandatory taxation placed upon everybody, there are always some who are incapable of paying it. They are simply too poor, they lack the resources to both tend to their needs and pay the taxes. With a flat tax, more people will find themselves in a position of being unable to pay what is required. When you are unable to render to the government what they demand, judicial punishment is always brought to bear. Any leniency that the poor might find in the current, broken system will be further stripped under a flat taxation. When judicial force is used to punish those incapable of paying taxes in the Book of Mormon, it isn't smiled upon.
“And it came to pass that Riplakish did not do that which was right in the sight of the Lord, for he did have many wives and concubines, and did lay that upon men’s shoulders which was grievous to be borne; yea, he did tax them with heavy taxes; and with the taxes he did build many spacious buildings. And he did erect him an exceedingly beautiful throne; and he did build many prisons, and whoso would not be subject unto taxes he did cast into prison; and whoso was not able to pay taxes he did cast into prison; and he did cause that they should labor continually for their support; and whoso refused to labor he did cause to be put to death…And when he had reigned for the space of forty and two years the people did rise up in rebellion against him; and there began to be war again in the land, insomuch that Riplakish was killed, and his descendants were driven out of the land.” — Ether 10:5-6, 8
The church’s current approach to tithing could also be clearly understood as a flat tax, tacitly requiring (because they refuse to be forthright and direct) 10% of all your earnings, before any expenses are accounted for. The “gross” versus “net” paycheck tithing discussion misses the point entirely, because the scriptural teachings concerning tithing show that it is to be 10% of surplus, after all expenses are accounted for, regardless of the opposite being taught over the pulpit. Rock Waterman does a good job of discussing this matter more in depth HERE.
THE LORD’S APPROACH IN SCRIPTURE
“And again Alma commanded that the people of the church should impart of their substance, every one according to that which he had; if he have more abundantly he should impart more abundantly; and of him that had but little, but little should be required; and to him that had not should be given.” — Mosiah 18:27
The Lord frequently gives a basic outline of the economic approaches He endorses. Those who have more are expected to give more. Those who have less are expected to give less. Those who lack are expected to be given substance, not have a burden of taxation strip it from them.
“Woe unto them that decree unrighteous decrees, and that write grievousness which they have prescribed; To turn aside the needy from judgment, and to take away the right from the poor of my people, that widows may be their prey, and that they may rob the fatherless!” — Isaiah 10:1-2 (also 2 Nephi 20:1-2)
“And now, for the sake of these things which I have spoken unto you—that is, for the sake of retaining a remission of your sins from day to day, that ye may walk guiltless before God—I would that ye should impart of your substance to the poor, every man according to that which he hath, such as feeding the hungry, clothing the naked, visiting the sick and administering to their relief, both spiritually and temporally, according to their wants.” — Mosiah 4:26
“And they did impart of their substance, every man according to that which he had, to the poor, and the needy, and the sick, and the afflicted; and they did not wear costly apparel, yet they were neat and comely.” — Alma 1:27
“And the bishop, Newel K. Whitney, also should travel round about and among all the churches, searching after the poor to administer to their wants by humbling the rich and the proud.” — D&C 84:112
“But behold, they have not learned to be obedient to the things which I required at their hands, but are full of all manner of evil, and do not impart of their substance, as becometh saints, to the poor and afflicted among them;” — D&C 105:3
Granted, these are given as instruction to those constituting His people, but if He desires for all to become a part of His people, would it not make sense to pursue this approach for everybody? Specifically here in America, where the Lord established a standing stipulation for its inhabitants?:
“And now, we can behold the decrees of God concerning this land, that it is a land of promise; and whatsoever nation shall possess it shall serve God, or they shall be swept off when the fulness of his wrath shall come upon them. And the fulness of his wrath cometh upon them when they are ripened in iniquity.” — Ether 2:9
Even in tithing, the Lord is aware of those who do not have any to spare, because their expenses are too great. Tithing is based on an improvement of your situation.
“And after that, those who have thus been tithed shall pay one-tenth of all their interest annually; and this shall be a standing law unto them forever, for my holy priesthood, saith the Lord.” — D&C 119:4
“Wherefore, Abram paid unto him tithes of all that he had, of all the riches which he possessed, which God had given him more than that which he had need.” — JST Genesis 14:39
Not only is the Lord’s approach a common sense way to help prevent civil wars and revolutions triggered by economic disparity, it is also preparatory for the law of Zion, which all must ultimately join with or face destruction.
“Nevertheless, in your temporal things you shall be equal, and this not grudgingly, otherwise the abundance of the manifestations of the Spirit shall be withheld.” — D&C 70:14
“And all that believed were together, and had all things common;” — Acts 2:44
“And the multitude of them that believed were of one heart and of one soul: neither said any of them that ought of the things which he possessed was his own; but they had all things common” — Acts 4:32
“And they taught, and did minister one to another; and they had all things common among them, every man dealing justly, one with another.” — 3 Nephi 26:19
“And they had all things common among them; therefore there were not rich and poor, bond and free, but they were all made free, and partakers of the heavenly gift.” — 4 Nephi 1:3
“And the Lord called his people Zion, because they were of one heart and one mind, and dwelt in righteousness; and there was no poor among them.” — Moses 7:18When it comes to distribution of burdens, the world would argue that “fair” is determined by the size of the burden placed upon all. But it seems the Lord would argue that “fair” is determined by the capacity of those upon whom each burden is laid.
