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ERIC Number: EJ869893
Record Type: Journal
Publication Date: 2008
Pages: 17
Abstractor: As Provided
Reference Count: 0
ISSN: ISSN-0098-9495
The Potential of Applying Judeo-Christian Ethics to Tax Policy in Foreign Countries
Hamill, Susan Pace
Journal of Education Finance, v34 n2 p139-155 Fall 2008
This article extends the author's previous domestic analysis of tax policy and education finance under the moral principles of Judeo-Christian ethics to the international arena, beginning with an examination of the English-speaking OECD countries, which are the most economically and culturally similar to the United States. Although the tax and education finance of these five countries are closer to meeting Judeo-Christian moral principles than the United States, based on sources providing a macro-only analysis, this article concludes that none of these countries meet the moral requirement that tax burdens be allocated in a moderately progressive fashion, and that the tax and education finance policies of all of these countries appear to be moving further away from Judeo-Christian values. (Contains 78 footnotes.)
University of Illinois Press. 1325 South Oak Street, Champaign, IL 61820-6903. Tel: 217-244-0626; Fax: 217-244-8082; e-mail:; Web site:
Publication Type: Journal Articles; Reports - Descriptive
Education Level: N/A
Audience: N/A
Language: English
Sponsor: N/A
Authoring Institution: N/A