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.

Some thoughts on the Strange Fire conference

First off, let me share four blog posts, from across the spectrum, outlining differing views of the Strange Fire conference (some written before, during and after events):

1. Adrian Warnock: 'Why cessationists are wrong about prophecy'
2. Thabiti Anyabwile: 'Why you should care about the "Strange Fire" discussion'
3. Tim Challies: 'Strange Fire Conference: MacArthur's appeal to his continuationist friends'
4. Gary Benfold: 'Strange Fire...'

Much has already been said beyond the views expressed in the above articles so I will limit myself to the following points:

1. John MacArthur is absolutely entitled to hold a conference offering a reasoned defence of the cessationist position. Charismatic believers have run conferences promoting charismatic theology so promotion of the cessationist view in this way represents no problem
2. The issue for many is that Strange Fire appears to go beyond a legitimate defence of cessationism. Instead, it leans heavily toward attacking all views that are not out and out cessationist and denounces as outside the faith those who are evidently brothers based on a secondary issue that is not a marker of orthodoxy
3. Interestingly, John MacArthur - in writing his recent book and taking this approach - now aligns himself with the ultra-separatism of Peter Masters and the Metropolitan Tabernacle. Not only is the "Charismatic Movement" one of Peter Masters' favourite hobby-horses but he also seems to delight in denouncing as unbelievers those who adhere to gospel truth based on a matter of secondary import (significant though that issue may be in practice). MacArthur now similarly dismisses gospel-believing brethren in this same shabby way
4. MacArthur has defended himself against the charges of being unloving, lacking care about offending people and of attacking brothers by reiterating his denunciation of many brethren, claiming that he cares more about offending God than offending people and stating the most loving thing to do for someone is tell the them the truth. Frankly, this is the sort of rhetoric people usually employ when they are being both unnecessarily aggressive and unkind. Many is the person that claims they are "persecuted" for Christ's sake when, in reality, they are facing difficulty because they themselves have been unnecessarily offensive!
5. The conference clearly lacks nuance. The idea that cessationism can be pitted against continuationism in such stark terms is a false dichotomy. The range of views outside absolute, unerring cessationism are plethora (even more than the typically cited 4 broad positions outlined in Grudem's book 'Are Miraculous Gifts for Today?').
6. Beyond merely lacking nuance, the conference lumps all continuationists together and argues the "more reasonable" end of the spectrum lends credence to the "extreme lunatic fringe". It is wholly unreasonable to suggest, as MacArthur has done, that individuals such as John Piper and Don Carson lend an air of credibility to those who peddle a health and wealth gospel. These men have actively denounced such false teaching unequivocally and regularly (see here, for example). It is nothing short of slanderous to lump them in the same category as Roman Catholics and those who deny the Trinity.
7. The conference singularly fails to accept that many out and out Charismatics, as well as those who would consider themselves continuationist without labeling themselves Charismatic, are as opposed to the excess and abuse of Charismata as MacArthur claims to be. MacArthur suggests it is only the cessationist who truly decries such abuse of scripture when, indeed, all those who are genuinely spiritual find such things equally repellent.