> home

 


Statement on a Fair Tax Policy - January 10, 1992


 
 

     Today, Florida faces the elimination or reduction of many needed programs in order to meet a budget deficit caused in part by the current recession and in part by our inequitable tax structure.

     As the Catholic bishops of Florida, we would like to address certain moral implications of the current fiscal crisis. Our statement entitled "Justice and Equality in Florida," in November, 1989, spoke to some of the needs in Florida, and said "the needs of our people, especially the poor, the homeless and the marginalized, have been overlooked and neglected. Of the fifty states, Florida ranks fourth from last in per capita spending on human service.

     Our statement was based in large part on the encyclical of Pope John Paul II, "Sollicitudo Rei Socialis," and on the statement of the Catholic Bishops of the United States: "Economic Justice for All: A Pastoral Letter on the Catholic Social Teaching and the U.S. Economy." We set out as basic moral principles that all members of society have a special obligation to the poor and the vulnerable. In our national pastoral, Economic Justice for All we said:

     The dignity of the human person, realized in community with others, is the criterion against which all aspects of economic life must be measured. All human beings, therefore, are ends to be served by the institutions that make up the economy, not means to be exploited for more narrowly defined goals... all economic institutions must support the bonds of community and solidarity that are essential to the dignity of persons. Wherever our economic arrangements fail to conform to the demands of human dignity lived in community, they must be questioned and transformed. These convictions have a biblical basis. They are also supported by a long tradition of theological and philosophical reflection and through the reasoned analysis of human experience by contemporary men and women. (paragraph 28)

     The first step in (an effort to secure social and economic rights) is the development of a new cultural consensus that the basic economic conditions of human welfare are essential to human dignity and are due persons by right. Second, the securing of these rights will make demands on all members of society, on all private sector institutions, and on government. A concerted effort on all levels in our society is needed to meet these basic demands of justice and solidarity. Indeed political democracy and a commitment to secure economic rights are mutually reinforcing. (paragraph 83)

     For this reason, it is all the more significant that the teachings of the Church insist that government has a moral function: protecting human rights and securing basic justice for all members of the commonwealth. Society as a whole and in all its diversity is responsible for building up the common good. But it is government's role to guarantee the minimum conditions that make this rich social activity possible, namely, human rights and justice. This obligation also falls on individual citizens as they choose their representatives and participate in shaping public opinion. (paragraph 122)

     Since our statement, the people of Florida have established a Taxation and Budget Reform Commission, empowered to make recommendations and propose Constitutional amendments on the issue of taxes. Both Houses of the legislature have appointed special committees to deal with the tax aspects of our current fiscal crisis. Those committees hopefully will be addressing long term tax reform as well as the means of meeting the current crisis.

     How often has the state of Florida undertaken expensive projects and programs while the pressing needs of the most vulnerable people in our society remained under-funded? These basic needs for food, clothing, shelter or health care should have the highest priority. In today's crisis we face budget cuts even in the meager programs for the poor that do exist.

     Inefficiency and waste are recurring problems in government, and must be dealt with. This is an especially appropriate time for strenuous efforts to eliminate them. These efforts, however, will not resolve the deficits in programs for health, education, housing, food and other social needs.

     In meeting these social obligations, we must deal with the development of a fair and just tax policy in Florida.

     We urge that several principles be followed.

  1. That the tax burden in our society must be based on the ability to pay. Social justice must be on the basis of tax policy.
  2. Inequities in existing taxation should be addressed.
  3. Taxing and spending policies in Florida should both be fair and known to the citizenry as fair. The people of Florida must have confidence in the economic policies of the state. Serious consideration should be given to a personal income tax in Florida, as a means of achieving a fair and equitable tax system.
  4. Food, housing and other basic necessities should be exempted from taxation to as great an extent as possible. In addition, the tax policy of this state should recognize the vast array of services that are rendered by the myriads of private agencies and organizations to children in school, the elderly, AIDS victims and all those in need. These organizations, including churches, have been terribly burdened in this era of governmental cutbacks and limitations, and stagger under the increased demands placed upon them. Tax exemptions are appropriate means of encouraging and expanding their work.

     We ask Catholics and all people of good will in Florida to join in the debate over these issues, to support efforts for a just system of taxation and spending, and to demand that the needs of the poor and vulnerable be met.

Edward A. McCarthy
Archbishop of Miami

John J. Snyder
Bishop of St. Augustine

J. Keith Symons
Bishop of Palm Beach

John J. Nevins
Bishop of Venice

John C. Favalora
Bishop of St. Petersburg

Norbert M. Dorsey
Bishop of Orlando

John M. Smith
Bishop of Pensacola-Tallahassee

Agustin A. Roman
Auxiliary Bishop of Miami