Digest of Biblical Civil Law

A Scriptural civil government is supported solely by a half-shekel poll tax that all citizens pay as a strictly flat tax (Exo. 30:11-16), which keeps the size of civil government small and gives all citizens an equal stake in societal justice.
- Martin G. Selbrede, Taxation, Liberty, and the Bible (October 30, 2008), at http://www.chalcedon.edu/papers/Taxation.pdf.