The Privilege of Paying Taxes

According to Talmudic law, new residents of a city become equal citizens by paying the appropriate taxes. These finance municipal expenditures, particularly support for the socially disadvantaged. The Talmud discusses a number of criteria according to which taxes should be levied: the level of income, a poll tax, the benefit the taxpayer derives from the tax-financed measure, etc. The discussion tends toward the idea that all residents of the city should pay taxes, including the poor (orphans). The underlying argument thus contains an emancipatory dimension. It amounts to the creation of a polity in which everyone participates, in that everyone contributes and is thus a citizen of the city. The essay also traces the origins of participation through taxes, for example in the Torah regulations on tithes. The subsequent rabbinic debate highlights aspects which are also important for modern concepts of a society supported by all members.