A Second Opinion - Rabbi Pinchas Frankel

Parshat Noach - 5761

Noach and U.S. Presidential Politics

There is a principle in Jewish Law called "Dina D'Malchuta Dina," meaning that the laws of one's country are to be obeyed.  It is this principle that requires us to pay taxes, in the amount determined by the government.  In this country, the U.S.A., we have a role in determining the taxes, but it is limited to our role as conscientious voters.  That is, we have the right to decide which candidate espouses ideas that correspond to our own most closely, and vote him or her "in."  Hopefully the focus of each is the common good, but no secular law forces us to operate in that manner; indeed, we may focus entirely on our own perceived "good."

"CHAZAL", the Rabbis of the Talmud, advise us to pray for the welfare of our government, whatever the nature of the government.  The reason given is that "without fear of the government, one person would swallow another!"  Complete breakdown of society would occur and indeed, one of the "Sheva Mitzvot Bnei Noach," the Seven Noahide Laws incumbent upon all human beings by virtue of the fact that he has been granted a conscience, is to establish a System of Laws and Courts.

Back to taxes!

Let us look at various cases for one that matches most closely the case of a government engaged in allocating tax relief.  As is the case in our country, where a booming economy has resulted in a budget surplus, so that the government has more than it thought that it would need to cover anticipated expenses, including maintenance of the military, of roads and airports, of scientific research, of prisons, of education, of providing basic medical care to the elderly, etc..

The question before us is what "Halachah," Jewish Law, has to say, or what the Biblical principle of  "And you shall do that which is fair and good in the eyes of G-d…" (Devarim 6:18), which sometimes requires us to go above and beyond the strict requirements of "Halachah," has to say about the following question:  Whether the multi-millionaire, who has paid "more than his share" of the income tax,  should receive the benefits of a tax-cut in proportion to his tax-payment, that would appear to reflect the position of Governor Bush, or a lower percentage, with a larger amount going to the lower middle class, or the poor, that would seem to reflect the position of Vice-President Gore?

Consider the case of a "swindler," who has obtained amounts of money from victims in proportion, let's say, to their income.  In that case, there is no doubt that the perpetrator of the crime should do "hashavat gezelah," return of the amounts that he stole, in exact proportion to the amounts that he stole from various individuals.  But the case of taxes in no way corresponds to swindled funds!  On the contrary, their payment is required by "Halachah," based on the principle of "Dina D'Malchuta Dina."

Consider next the case of a poverty-stricken individual, who received "Tzedakah," "Charity," again in proportion to the incomes of a group of kind-hearted individuals.  Then the poor man wins the lottery, which makes him far wealthier than any of his previous benefactors.  He probably has no obligation to return the funds given him.  But if he is a "mensch," a decent fellow, and has kept careful records, here too he should return to each benefactor according to the amounts they gave him.

But again, a government's acquisition of taxes is not as a result of charity.  The fact is, I believe, that one should regard his payment of taxes, certainly as an obligation, but also as terminating his relationship to the wealth that he has transferred to the government.  After all, the Torah says that the Jew's attitude towards his wealth should be that it doesn't come only by his own effort.  "And you would say in your heart, 'My power and the might of my hands have gotten me this wealth.'   But rather, you shall remember the L-rd your G-d, for it is He that gives you power to get wealth…" (Devarim 8:17-18) With his remaining wealth, he should give "Tzedakah," as required by "Halachah."

There are a number of possibilities for what a government might do with an unanticipated surplus.  It could determine that its members could use nicer cars or fancier vacation homes.  That would probably be, if not illegal, certainly immoral.  It might decide that it now has more money to allocate to another area of expense, perhaps the military, to deal with an increasingly dangerous world.

Or it might determine to return some of the money that it has collected in taxes.  Hopefully, it has kept good records.  But I don't think either Secular Law or Religious Law requires it to return the money in proportion to the amounts obtained from each individual.  Rather, they may choose to return the money guided by the principle of  "who needs it most?" 

So that if Multi-Millionaire A sacrificed, when he paid his taxes, the ability to buy a personal jet, and had to settle for a speedboat instead, and Lower Middle Class Taxpayer B had to sacrifice sending his child to "Yeshiva," and sent him or her to Public School instead, a benevolent government would, out of a spirit of "fairness and goodness" opt to help the Lower Middle Class person by granting a higher percentage allocation, while rendering to the Multi-Millionaire enough so that he could at least upgrade his boat.

Rabbi Pinchas Frankel
Rabbi Frankel is an Educational Coordinator at the OU

Archive