Erasmus’ Advice to the Christian Prince on Taxation: The Christian Humanist Framework
摘要
Taxation is one of the fundamental powers of the sovereign (the others being the eminent domain power and the police power). In exercising the power of taxation, the good Christian prince will extract as little as possible from the populace. Such a prince will avoid superfluous expenditures, limit the number and power of governmental officials, and focus on the just administration of the prince’s territory, as opposed to its expansion. The purpose of these policies is to impose the least possible hardships on the poor. For example, taxation of necessities will be minimized, and taxation of foreign goods emphasized. Adopting these tax policies will bring the prince praise from the populace, increase the value of the prince’s income, minimize the possibility of popular revolt, and be part of the special glory of a good prince. Proper tax policy is part of the spirit of Christian humanism, which consists of modeling one’s life on, and communicating directly with, Christ, as part of the spiritual development of the individual.