front cover of The Free List
The Free List
Property Without Taxes
Alfred Balk
Russell Sage Foundation, 1971
A recent Supreme Court decision confirmed the churches' right to tax exemption for religious property. In this highly relevant book, Alfred Balk places this question in social perspective and demonstrates how tax exemption and immunity affect the fiscal load of local communities and the well-being of our whole society. Among the "free list" or tax-free properties which the author examines are churches, hospitals, schools, and government buildings. Seven specific proposals for reform are set forth.
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front cover of Liberal Suppression
Liberal Suppression
Section 501(c)(3) and the Taxation of Speech
Philip Hamburger
University of Chicago Press, 2018
In the course of exempting religious, educational, and charitable organizations from federal income tax, section 501(c)(3) of the Internal Revenue Code requires them to refrain from campaign speech and much speech to influence legislation. These speech restrictions have seemed merely technical adjustments, which prevent the political use of a tax subsidy. But the cultural and legal realities are more disturbing.

Tracing the history of American liberalism, including theological liberalism and its expression in nativism, Hamburger shows the centrality of turbulent popular anxieties about the Catholic Church and other potentially orthodox institutions. He argues persuasively that such theopolitical fears about the political speech of churches and related organizations underlay the adoption, in 1934 and 1954, of section 501(c)(3)’s speech limits. He thereby shows that the speech restrictions have been part of a broad majority assault on minority rights and that they are grossly unconstitutional.

Along the way, Hamburger explores the role of the Ku Klux Klan and other nativist organizations, the development of American theology, and the cultural foundations of liberal “democratic” political theory. He also traces important legal developments such as the specialization of speech rights and the use of law to homogenize beliefs. Ultimately, he examines a wide range of contemporary speech restrictions and the growing shallowness of public life in America.
His account is an unflinching look at the complex history of American liberalism and at the implications for speech, the diversity of belief, and the nation’s future.
 
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front cover of The Politics of Fiscal Privilege in Provence, 1530s-1830s
The Politics of Fiscal Privilege in Provence, 1530s-1830s
Rafe Blaufarb
Catholic University of America Press, 2012
Rafe Blaufarb examines the interwoven problems of taxation and social privilege in this treatment of the contention over fiscal privilege between the seigneurial nobility and the tax-payers of Provence
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