Thursday, October 17, 2019

Ten Minutes of Talmud #144: Everyone Hates Taxes — Rabbi Amy Scheinerman


Rav Nachman bar Rav Chisda imposed a head tax on the Rabbis. Rav Nachman bar Yitzhak said to him, “You have violated the Torah, the Prophets, and the Writings.” 
 Torah: As it is written, Lover, indeed, of the people, their holy ones are all in Your hand (Deuteronomy 33:3). Moses said to the Holy Blessed One, ‘Master of the universe, when You cherish the peoples, all the holy ones will be in Your hand.’” [The verse continues] They followed in Your steps. Rav Yosef taught: These are the disciples of the scholars [i.e., Torah scholars] who pound their feet from city to city and from country to country to study Torah: Accepting Your pronouncements — [means] debating the words of the Omnipresent. 
Prophets: As it is written, And while they are courting among the nations, there I will hold them fast; and they shall begin to diminish in number from the burden of king [and] officers (Hosea 8:10). Ulla said, “This verse includes Aramaic, [hence it means:] If everyone studies, I [God] will gather them now, and if few [study, the Torah scholars who do] will be released from the burdens [i.e., taxation] of kings and officers. 
Writings: As it is written, It is not permissible to impose tribute, poll tax, or land tax (Ezra 7:24). Rav Yehudah said: “tribute” is the king’s portion; “poll tax” is the head tax; “land tax” is the arnona (a tax on crops and cattle paid in kind).
(BT Baba Batra 8a) 

INTRODUCTION
Paying taxes is anathema to most everyone and hence most everyone loves to hate the IRS, but objection to taxation is hardly a modern phenomenon. The Roman authorities would have justified their levying taxes by citing the need to pay and outfit armies, build and maintain public works (e.g., roads, aqueducts, arenas), and fund public administration. Many ordinary citizens, however, viewed tax collectors as greedy spawn, the minions of corrupt rulers because Roman officials responsible for collecting taxes often sold the collection right to unscrupulous individuals who employed force and extortion and were subject to few restrictions on seizing money and property. They routinely kept a sizable sum for themselves before transmitting funds to Rome. Unsurprisingly, people went to great lengths to evade paying taxes.

The discussion in Baba Batra comes amidst a larger discussion of taxations to improve and maintain a town’s infrastructure. While the Rabbis heavily approved their decision to levy taxes to assist poor people, Mishnah categorizes assets seized by tax collectors as stolen property and therefore permits one to make a false vow to evade Roman tax collectors. In the third century, R. Shmuel declared that the legal principle dina d’malchuta dina, which declares that the law of the non-Jewish governing authorities is binding on Jews, applies to paying taxes assessed by legitimate civil governments. This includes the IRS.

COMMENTARY
The first chapter of Mishnah Baba Batra discusses taxes the Rabbis imposed on the Jewish community to pay for civic projects, ranging from a gatehouse at the entrance to a courtyard shared by multiple homeowners, to a city wall with a locking gate and guards to protect the entire community. The Mishnah deems it appropriate for everyone to contribute to a project that will benefit many. Naturally, there are always individual exemptions, such as new or temporary residents, or poor people. Under consideration here is the poll tax (known also as a “head tax”), levied on every citizen, regardless of their ability to pay. Rav Nachman bar Yitzhak objects to Rav Nachman bar Rav Chisda’s imposition of the head tax on rabbis, claiming they are exempted from paying it by no less than the Torah, Prophets, and Writings—that is, the entire Tana”kh.

How so? Rav Nachman bar Yitzhak draws support from Torah by interpreting Deuteronomy 33:3 to say that even when God permits foreign nations to dominate Israel and hence levy taxes, nonetheless the “holy ones,” meaning Torah scholars, are “in God’s hands.” Only God can impose the poll tax on them. Perhaps Rav Yosef’s addendum is meant to suggest that rabbis “pay their fair share” to the community through services they provide “pounding the pavement” to interpret Torah in order to discern God’s will, teach the people, and serve as community judges.

Building on the theme of rabbinic service and leadership to the broader Jewish community, support is drawn from the Prophets (Hosea 8:10) by Ulla’s reading of the Aramaic word yitnu as “learn.” If everyone becomes a Torah scholar, God will gather Israel (perhaps implying the messianic in-gathering). Until then, only the small slice of the community—Torah scholars engaged in an essential role needed by the entire community—are exempt from the poll tax.

Finally, proof from Writings: In expectation of the in-gathering inspired by the rebuilding of the first Temple, which had been destroyed by the Babylonians in the sixth century BCE, the fifth century BCE scribe Ezra exempted priests and Levites from paying taxes. The tribe of Levi had not been given a land grant in Eretz Yisrael; hence priests and Levites did not possess land by which to earn income. Instead, they retained a small portion of some of the sacrifices they offered  not the altar in the Temple on behalf of the entire nation.

QUESTIONS TO CONSIDER AND DISCUSS
  1. The argument concerning who should pay taxes and who is exempt has raged since taxes were first imposed. How does the argument manifest itself today? How is Rav Nachman bar Yitzhak’s claim similar to, and different from, arguments made today?
  2. What are the pros and cons to exempting communal leaders (e.g., priests and scholars), or any other protected class, from a head tax? Are there parallels today? If you think there are, do you find the pros or the cons more convincing?
  3. The story addresses the propriety of leaders whose legislation serves their own interests. Are there parallels today? Can leaders do this objectively and avoid the optics of self-dealing?

No comments:

Post a Comment