The parsonage exemption allows “ministers of the gospel” to exclude the value of housing benefits from income, whether received in-kind or as a cash allowance. Critics argue that the provision violates the First Amendment's Establishment Clause, while supporters contend that it does not...

The church tax revenue in 2022 was estimated at 13 billion euros. This is an increase of around 300 million euros compared to 2021. The Catholic Church accounted for around 6.8 billion euros in 2022, and the Protestant Church around 6.2 billion euros. However, further increases are likely to be...

Arabic Abstract: تتناول هذه الدراسة إحدى أساليب التحوّط التي شاع استخدامها في المجتمعات والدول الإسلامية السابقة، من عهد العباسيين حتى نهاية العهد العثمانيّ، ويُتناول...

Tax planning is increasingly being regarded not as a legal issue but a moral one, with campaigners treating tax as part of the wider debate on quot;corporate social responsibility.quot;This article looks at the modern tax debate in the light of Christian theology and biblical teaching, first as...

Recent empirical research has demonstrated that countries with higher levels of religiosity are characterized by greater income inequality. We argue that this is due to the lower level of government services demanded in more religious countries. Religion motivates individuals to engage in...

The aim of paper is to investigate the impact of main world religions on collected tax revenues, using a panel-mode approach, with 123 countries, for the period 1996-2010. The paper extends the literature in the field showing how different dominant country religions influence the level of tax...

Recent empirical research has demonstrated that countries with higher levels of religiosity are characterized by greater income inequality. We argue that this is due to the lower level of government services demanded in more religious countries. Religion motivates individuals to engage in...

This annotated bibliography provides citations and links for all the articles that were published in the Journal of Accounting, Ethics and Public Policy between 1998-2022 as well as annotations for the 100+ articles on taxation and tax evasion that were published during the same period

The church tax revenue in 2022 was estimated at 13 billion euros. This is an increase of around 300 million euros compared to 2021. The Catholic Church accounted for around 6.8 billion euros in 2022, and the Protestant Church around 6.2 billion euros. However, further increases are likely to be...

Recent empirical research has demonstrated that countries with higher levels of religiosity are characterized by greater income inequality. We argue that this is due to the lower level of government services demanded in more religious countries. Religion requires that individuals make financial...