Digest of Biblical Civil Law

The Bible forbids progressive taxation: “the rich are not to give more than a half shekel and the poor are not to give less” (Exo. 30:15). The progressive tax code also institutionalizes envy by asserting that the rich deserve to pay higher taxes. Envy is internally corrosive to a society for it “rots the bones” (Prov. 14:30).
- Martin G. Selbrede, Taxation, Liberty, and the Bible (October 30, 2008), at http://www.chalcedon.edu/papers/Taxation.pdf.