TaxProf Blog

Editor: Paul L. Caron, Dean
Pepperdine University School of Law

Tuesday, December 25, 2007

The Role of Taxes in the Birth of Christ

And it came to pass in those days, that there went out a decree from Caesar Augustus that all the world should be taxed. (And this taxing was first made when Cyrenius was governor of Syria.) And all went to be taxed, every one into his own city. And Joseph also went up from Galilee, out of the city of Nazareth, into Judaea, unto the city of David, which is called Bethlehem; (because he was of the house and lineage of David:) To be taxed with Mary his espoused wife, being great with child. And so it was, that, while they were there, the days were accomplished that she should be delivered. And she brought forth her firstborn son, and wrapped him in swaddling clothes, and laid him in a manger; because there was no room for them in the inn.

Luke 2:1-7 (KJV).

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Although I'm Jewish, this post reminds me of an item that I saw in a book about religious approaches to taxation; namely, that the only two permanent things were death and taxes but, Christ having triumphed over death, all that's left is taxes. We should also remember that both the French and American Revolutions, to large degrees, began over tax issues. So what we do is hardly unimportant.

Merry Christmas (Happy Hannukah, Happy Kwanzaa).


Posted by: michael livingston | Dec 25, 2007 7:05:40 AM

They're only taxed in the KJV. I was very surprised one Christmas to have M&J going to Bethlehem to be measured, recorded, or some such.

Posted by: VALS | Dec 26, 2007 11:34:41 AM