Tax, total depravity and why I disagree with R.C. Sproul Jr.

Great piece by @rcsprouljr. A man theologically close to me; politically poles apart. Relevant for left & right alike http://t.co/Qi6DDzE7hr

— Stephen Kneale (@steve_kneale) July 24, 2015

As you will gather from the above embedded tweet, R.C. Sproul Jr is a man with whom I have a lot in common theologically. Yes, we differ on the issue of baptism and we would see things differently regarding polity. Beyond that, we're not far apart theologically. And, as he has helpfully pointed our here, we ought to weigh the views and advice of those from different church cultures and theological backgrounds. Without throwing the baby out with the bath water, we should learn to take the good and leave the bad. In all of that, I am total agreement with him even though, of course, we will differ slightly on what constitutes the good and bad (1).

While we are (broadly) theologically on the same page, politically we are poles apart. No doubt there are areas of agreement (2) but when the man considers Barack Obama as far away from him on the political spectrum as one can get, I dread to think how he would categorise one such as me! Which leads me on to a short conversation I recently had with him on twitter.

@rcsprouljr really? Why not emphasise total depravity, inherent selfishness, and if the system takes that into account by redistribution?

— Stephen Kneale (@steve_kneale) July 24, 2015

@steve_kneale Really and truly. Because systems don't undo depravity and selfishness.

— R.C. Sproul Jr. (@rcsprouljr) July 24, 2015

It was this I wanted to dig into.

As I have previously commented here and here, the doctrine of total depravity tells me that a society built on philanthropy, charitable giving and the economics of 'trickle down' will not work in the interests of most. The capitalist model is predicated on greed as a motivator. Unfortunately, greed being deemed good is entirely antithetical to the teachings of the Bible. Moreover, if greed is the motivating factor in creating wealth - and if greed is deemed good by society as a result - we can hardly be surprised when that greed extends to seeking to keep as much money to myself as I possibly can. A society that functions on 'trickle down' or philanthropy as a principle for helping the poor fails to account for the base desire to hoard wealth. Examples of companies and individuals using tax loopholes and avoidance schemes serve only to underline the point. The rich - who become so by being told their greed is good - merely take that view to its logical conclusion and do all they can to keep their amassed wealth and do very little for the poor.

For some on the left, more often than not the secular left - though I may often (but not always) agree with their outcomes - there is far too much confidence in the inherent good of man. Total depravity tells me their optimism is more than misplaced, speaking against the reality of what we see in the human heart and the world all around us. I do not see a world full of people who naturally help each other at great cost to themselves (3). For those on the right, more often than not the Christian right in America, they see through this optimism in the inherent good of man. However, they then presume, despite man being inherently selfish and sinful, those individuals who generate wealth will be philanthropic and generous. They motivate individuals through greed - recognising that sinful human nature can be harnessed this way - but with a ludicrous sleight of hand simultaneously argue these same sinful people will suddenly become generous and philanthropic despite having been motivated to amass their wealth through greed and monetary motivation. It makes no sense and doesn't speak to the reality of a world in which the very rich do all they can to maintain and hoard their wealth.

It would be my contention that because the human heart is sinful we cannot rely on the generosity of rich and wealthy individuals. It is precisely because I believe in the doctrine of total depravity that I cannot see how a low tax system, that relies on philanthropy and trickle-down economics, can possibly work for the good of all. Rather, it makes more sense to recognise that people are inherently sinful. That sinful nature does not suddenly disappear upon the generation of vast amounts of wealth. Therefore, to have a system that imposes redistribution on wealthy individuals seems a far more sensible approach. This allows people to amass wealth whilst simultaneously recognising they are unlikely to share their money for the benefit others.

This brings me back to my twitter conversation. My response to R.C. Sproul Jr's view of economic systems being beneficent if they let you keep your money was this: why not emphasise total depravity and selfishness and assess an economic system by its redistributive effects? His answer was illuminating: because no system can undo total depravity or selfishness entirely we shouldn't even bother trying to mitigate them.

Now, this was surprising. One could argue, using the same logic, that because no system will ever undo total depravity or murder then we shouldn't bother assessing any system based on its efficacy of limiting and preventing murder. He and I share a view on abortion. We would both support a system that limited the proliferation of abortion on demand. But, by his logic, the system shouldn't interfere because it won't undo total depravity or the desires of some to abort children. Unless we can wipeout total depravity and the sin that underlies each and every outworking of it, we must ignore it and allow it to continue. As we can't undo total depravity, and the sins of greed and selfishness, we shouldn't bother to mitigate them and, in fact, should press on with a system that not only allows them but  actively encourages them to thrive. This is madness. As Martin Luther-King said: "morality may not be legislated but behaviour can be regulated. Judicial decrees may not change the heart, but they can restrain the heartless". To paraphrase another comment by the man: it may be true that the law cannot make a person generous, but it can keep him from the sinful outcome of his selfishness and greed, and I think that's pretty important.

One may seek to argue that it's not the same. One may argue that in allowing selfishness we are allowing state theft with a system that steals from its citizens (4). But this strikes me as a weak argument. Jesus and Paul are both clear enough that taxes do not equate to theft (see Mk 12:17 and Rm 13:6f). They are a legitimate part of governance and cannot be equated with sin - unless of course Jesus and Paul were trying to encourage us into sinful behaviour by telling us to pay them! The selfishness and greed inherent in the capitalist system cannot be deemed anything other than sinful; taxes inherent in almost every system are evidently not forms of state sin.

For me, it is my view of total depravity and sinful human nature that tells me we require a system that does something for the poor and needy. Left to our own devices, there would be no measures in place for them at all. In fact, God himself seemed to recognise this tendency and put such measures into the civil law of Israel. Without such laws, human nature was unlikely to ever come up with any sort of solution (or, dare I say, truly care about it). When the Early Church in Acts 2 were living as they ought under the gospel, we don't see amassed wealth and no giving. We see something much closer to an uneforced version of Socialism. But we must recognise that those who aren't under the gospel, who aren't regenerate and don't have the Spirit of God dwelling in their hearts and changing their desires, aren't going to act like this voluntarily. Hoping that they will is simply pie in the sky. It is for that reason I believe the state is duty-bound to redistribute wealth through a fair system of taxation.

None of this is to turn anyone away from R.C. Sproul Jr - I really do hope this doesn't come across that way. I honestly did mean what I said at the beginning. R.C. Sproul Jr. is a man with whom I agree on so much. I find his blog helpful in many ways. On lots of theological and church issues I think he often gives good counsel. I, frankly, wouldn't engage with him at all were that not the case. I see this as an example of the very principles he outlines here. Only, now, we're not talking specifically about theological and ecclesiastical issues, but political ones. Nonetheless, I suspect if we ever were to meet and become friends, he and I would agree not to "get [our] eschatology from [our] dispensational friends" but I would certainly be the friend from whom he wouldn't get his political or economic insights.

Notes

1. For example, I favour congregational polity, independency and credo-baptism. But on the doctrines of grace, the ordo salutis, soteriology and any number of other theological areas there would almost certainly be a great deal of agreement. I read his blog and often find it very helpful.
2. He and I share a definite and clear view on the issue of abortion, for example. 
3. Whilst there are individuals like this, they are often notable because of their scarcity
4. This is an argument R.C. Sproul Jr. has made before (see here)

Should we extend Sunday trading: our answer shows what we value

When the right-wing Archbishop Cranmer blog lines up right alongside The Guardian, USDAW, several Labour leadership candidates and TUC General Secretary Frances O'Grady one knows something has gone awry. In this case, it is George Osbourne's latest plan to extend the Sunday trading laws. It seems left and right, Christian and non-Christian alike believe the move to be less than excellent.

First, lest we forget, let's remember that the government introduced a short-term measure to extend the Sunday trading laws for the duration of the London Olympics. As Gillan Scott remembers well, "voices from the Church of England along with various others raised the concern that this was the first step to them being permanently scrapped." Nonetheless, a response was sent as recently as April to the Keep Sunday Special campaign assuring them that the government had no plans to extend the Sunday trading laws. To be precise:

I am writing on behalf of the Prime Minister... 

I can assure you we have no current plans to relax the Sunday trading laws. We believe the current system provides a reasonable balance between those who wish to see more opportunity to shop at large stores on a Sunday, and those who would like to see further restrictions. (Abigail Green, Political Correspondence Manager, letter dated 20th April 2015).

Given such assurances, it seems odd that the extension of Sunday trading laws are now being mooted once again, this time on a permanent basis, by George Osbourne. I wouldn't quite want to say the quoted letter represents a lie but it does rather suggest assurances from the office of Prime Minister aren't worth the paper they are written on. Certainly it is an assurance that is hard to square with Osbourne's new proposal and his comment that "Even two decades on from the introduction of the Sunday Trading Act, it is clear that that there is still a growing appetite for shopping on a Sunday”.

So what if shops open up a bit longer on a Sunday? Let's be clear why this represents an issue. The issue is not primarily one of faith. Traditional sabbatarians are perfectly able to keep the Sabbath themselves (i.e. not using shops and services on a Sunday that cause others to work) without restricting the freedom of others to do so if they wish. Moreover, as outlined here, there is no particular reason to tie the Sabbath command to Sunday and thus it is possible to have a day of rest another time in the week. So, if not an issue primarily revolving around sabbatarianism, why does this represent a problem? There are three basic reasons.

First, it is detrimental to the families of shop workers. Though it is possible for shop workers to have another 'day of rest' in lieu of Sunday, it is often not possible for them to have any time with their families on any other day. Saturday and Sunday used to afford families time together. Traditionally, Saturday was nuclear-family time whilst Sunday was church-family time. Weekend opening has been in force for decades and Sunday trading possible since 1994. Children are on ever-increasing schedules of extra-curricular clubs, additional tutoring and nightly homework with parents faring little better. Sunday used to be a time for families to relax before beginning the hectic weekly routine. Sunday trading already eats into such family time and extending it further can only make matters worse.

Second, it is detrimental to Christian workers. Though there is no scripture command for us to meet together on Sunday (see here), this has traditionally been the day Christian churches meet. Moreover, despite being free to meet on any other day of the week, it is clearly the case that the majority of people enjoy weekends off and thus Sunday becomes a good day for most to meet. Sunday trading laws make it particularly difficult for Christian shop workers, and even some of those in higher managerial positions in the retail sector, to meet with other believers. Though we are free to meet on any given day, Christians are still commanded to not "neglect our meeting together" (Heb 10:25). As most churches meet on Sunday, the trading laws make this nigh on impossible for Christian workers.

This isn't just an issue of Christian workers being able to meet with fellow believers. Many good Christian people cannot enter the retail sector because it will force them to choose between church commitment and work. This happened to me some years ago. I applied for a managerial role with one particular supermarket and, as my CV obviously indicated, I was involved heavily in church. I made it to second-round interview and was asked directly about my desire to work on Sunday. I made it very clear I was prepared to work 6 days a week, and would even work slightly longer hours if need be, to avoid Sunday working so that I could attend church. Unsurprisingly, I was not invited back. Extension of Sunday trading laws will force some to choose between feeding their family physically and feeding their soul spiritually.

Thirdly, it is a measure of government policy and what they value as important. George Osbourne cited research which claimed that extending the laws by just 2 hours in London would create 3000 extra jobs and £200m in extra income. The driving force behind the measure is monetary. It is a placing of the national economy over and above the health of the family unit. It is a desire to put markets ahead of the needs of the workers propping them up. What is more, the research cited by the Chancellors seems questionable given that during the relaxation of Sunday trading laws during the London Olympics retail sales fell by 0.4% overall and as much as 20% being reported by some smaller retailers.

This is an ideological position being touted by the government where growth in GDP is considered the summum bonum of British existence. The workers are simply there as wealth creators to prop up market performance. Gillan Scott argues, to paraphrase Jesus, "the markets were made for man, not man for the markets". Whilst I don't agree markets particularly serve the interests of people, he is right that we were certainly not created as market-fodder. As Frances O'Grady rightly puts it "We need a better economic plan than asking people to spend another day of the week putting debt on their credit cards".

It is questionable whether the measure would, in actual fact, increase GDP. Nonetheless, the question is primarily not one of faith nor one of growth. The question is what do we value as a society. If increasing GDP is all there is, and it can be proven the measure would strengthen the economy, a solid case can be made for relaxing the law. If the family unit, workers rights, the ability of Christian people to practice their faith, Christians in the retail sector, spiralling costs related to stress  brought on by high expectations and increasing hours and other non-monetary concerns really matter, then perhaps we should consider not only keeping the laws as they are but restricting them further still.

At the heart of this move is the rampant capitalist consumerism that we have seen at large since the 80s. The banking crisis should have been warning enough that untrammeled greed is not, as Gordon Gekko famously averred, good. If it is not good in the banking sector, for those who have vast amounts of money to spend, how much worse is such thinking for those who will be encouraged to rack up increasing debts buying goods they frankly don't need. What is for sure is that buying those goods you really don't need can certainly wait until Monday and nobody will be more grateful for your minuscule attempt at restraint than the working parents who can finally spend a day with their children.

Tax avoidance, tithes and total depravity

Tax avoidance seems to have taken centre stage in the news of late. In particular, HSBC have found themselves in the firing line (see here). Many right-wingers have lined up to defend lower-level forms of tax avoidance (cf. Lord Fink, Nigel Farage, Toby Young, et al). The Labour leader, Ed Milliband, as well as other voices on the left (e.g. Owen Jones) have come out against the practice. The Prime Minister is trying to walk that tricky line between upsetting his friends in business - for whom aggressive tax avoidance seems standard practice - and the majority of voters who don't have the income to warrant employing personal tax accounts and thus generally dislike the practice.

There is obviously some talking past one another on this issue. This typically revolves around our definition of terms. When Lord Fink claims "everybody does it" he is almost certainly referring to pension contributions, ISAs and other tax deductible activities encouraged by government. If our definition of tax avoidance is utilising anything that reduces our taxable income, then yes, most of us engage in tax avoidance. However, if our definition of tax avoidance, as per Owen Jones' claim, is anything that avoids the tax government would ordinarily expect us to pay, then it is probably true that most of us do not engage in tax avoidance.

There is certainly something distasteful about government employing accountancy firms to help draft tax legislation who then win customers on their ability to avoid the very legislation they helped implement. At the very least, those of us without the income to warrant access to personal tax consultants are not on a level playing field. Even on a business level, when larger companies can write off their tax losses in the UK against other EU countries and thus avoid UK tax is not a level playing field for smaller, independent companies who have no such foreign presence.

The question that inevitably does the rounds is whether, if you could, you would accept the ability to pay one per cent tax. But it is a redundant question when most of us aren't in the position to do so. We can make any bold statement we like knowing we will never actually have to follow through on our claim. As the comedian David Mitchell put it when asked if he would pay 1% tax if he could get away with it, "well I certainly wouldn't say I would". This is probably closer to the truth than many of us like to think.

At heart, however, the issue is clear. It is not fundamentally one of the tax system (though that is an issue) but one of sin. Given the chance, the human heart will exploit whatever means it can for greed and gain. The OT system of jubilee years recognised this tendency. God instituted a system that would effectively redistribute wealth, stop long-term poverty and lifelong slavery. It was a system in which wealth and land could not be hoarded forever and the impoverished would not remain so generation after generation. Debts were mandatorily cancelled, land returned and slaves set free. God recognised, left to their own devices, the rich would exploit the poor in perpetuity and thus set in place a system to stop such practices.

It is this very tendency that always staggers me when Christians (rightly) uphold total depravity on the one hand, whilst (wrongly) maintaining trickle-down, capitalist economics will work for the many. Since when did the sinful human heart think, of its own volition, giving away wealth to strangers is a good idea? Since when did the sinful human heart think, of its own volition, I have a means of keeping more of my own money but I'm not going to utilise it? That some people don't do this is testament to common grace. That most do (or would do given the opportunity) rather underlines human nature. The OT system seemed to recognise that without legal structures to enforce wealth distribution, land return and slave release it simply would not happen. This is as true today as it ever was. 

A heart changed by the spirit of God may cause these things to happen without enforcement. The collection boxes of churches up and down the country are testament to this. However, even there, sinful human nature plays its part. My offering may be equal to the number of people watching me place it in the offering box. My tithe may be a portion of my income after my outgoings have all been taken into account. It may not be tax avoidance but it might be tithe avoidance. The Bible never dictates how much or how often we ought to give, it simply says believers ought to give. Yet we too continue to fight against the old man; greed or approval may still rear its head. As one minister friend was fond of pointing out: most people either want more money or a round of applause. If we are able to get both, what a day!

Greed is a powerful motivator. We shouldn't be surprised by tax avoidance because, in a system which openly encourages greed what are we to expect? There needs to be a system that doesn't simply expect greedy, sinful people to act in honourable ways. As the old quote says (often, probably wrongly, attributed to Keynes), “capitalism is the extraordinary belief that the nastiest of men for the nastiest of motives will somehow work for the benefit of all".

Yet, though we are fast to point the finger, most of us pay tax through PAYE and have no opportunity to avoid it on any large scale. But what do our tithes and offerings suggest about what we'd do? Do we skim off our outgoings and other things to effectively reduce what we feel we ought to give? Are we generous toward the Lord and his people or are we greedy and seek to hoard our wealth for ourselves? 

If our response to the Lord's work, and our claim to love his people, doesn't extend to our wallets and purses then perhaps we haven't been affected by the gospel. If we skim off our tithes and offerings, using loopholes and arguments to justify what we give, then how are we any better than tax avoiders? In fact, surely we are worse. Many companies make little pretence they like paying tax and clearly say if they could pay less, they would. Their exploitation of loopholes is a logical outworking of that claim. We, who claim to love the Lord and say we support his work, are hypocrites if we seek to lessen our offerings. With our mouths we claim to love the Lord, his people and his work but with our wallets and self-justifications we don't.

Tax avoidance is a soft-target. Most agree the face-value of the tax owed ought to be paid by those that owe it. It is quite right they should come under pressure to pay their tax. It is also right the government should clampdown on existent loopholes. But we shouldn't forget that most of us are in no such position to do it. It is very easy to claim we wouldn't do the same when there is no reason to presume we will ever be in a position to make that choice. What we are in a position to see is our own generosity toward our saviour and the work of his church. That should give us a real insight into whether we would seek to avoid our taxes the same way given the opportunity.