The 10% Flat Tax: Tithing and the Definition of Income

Gordon Dahl
Authors registered in the RePEc Author Service: Michael R Ransom (ransom@byu.edu)

Economic Inquiry, 2002, vol. 40, issue 1, 120-137

Abstract: Developing a fair and widely accepted income definition presents one of the greatest challenges to tax reform. To arrive at a definition separate from the federal tax code, we surveyed 1200 Latter-day Saints about their practice of tithing. Tithing is similar to a flat tax with no deductions, where individuals voluntarily contribute 10% of self-defined income to the church. The results of our survey indicate that most respondents operate on a cash realization basis, which excludes savings and does not allow any deductions. Respondents' income concepts generally do not coincide with current tax laws or economists' views of comprehensive income. Copyright 2002, Oxford University Press.

Date: 2002
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