Zelinsky: Taxing the Church (Oxford University Press)

Edward A. Zelinsky (Cardozo) has written Taxing the Church: Religion, Exemptions, Entanglement,and the Constitution (Oxford University Press). Here is an overview:

• Explores the taxation and exemption of churches and other religious institutions, both empirically and normatively
• Reveals that churches and other religious institutions are treated diversely by the federal and state tax systems
• Focuses on church-state entanglements with respect to taxing or exempting churches and other sectarian entities
• Discusses improvements that can be made in legal and tax policy trade-offs, such as the protection of internal church communications and the expansion of the churches' sales tax liabilities
• A clear, balanced, and comprehensive treatment of the topic that is broadly accessible to tax policymakers, lawyers, nonlawyers, judges, tax specialists, and even those with no background in the subject

For a review, see Peter J. Reilly on Forbes.

Lloyd Mayer