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Time

25 September 2023

4 min read

The challenge of filling your blank page or keeping it empty

The start of a sabbatical sets Ian Hamlin thinking through the tension between contemplation and action.

Ian Hamlin

Ian Hamlin has been the minister of a Baptist church since 1994. He previously worked in financial services.

A notebook is open at two blank pages. a pen rests across the page.s.

Photo by Mike Tinnion on Unsplash

The famed anxiety inducing nemesis of any writer or creative, the ever-daunting blank page. Well, I’ve bought myself a new notebook, so I have a literal open page in front of me, but also something more.

I’m starting a three-month sabbatical from my role as a Baptist minister. Stepping down from my day-to-day responsibilities of work, but also, to a degree, away from the basic structures that define my life; the people, purpose and rhythm of, not only what I do, but who I am. It’s a weird sort of job like that.

What would you do with three months off? From work, family commitments, whatever it is that defines your day to day ordinarily? Well, buy a notebook, obviously, but after that?

I’m conscious, of course, that this is a rare privilege, a consequence, I guess, of the strange link between a professionalised clergy and academia from days past, but also, a recognition of the all-encompassing nature of the role. Maybe, because of that, it’s also a real challenge, a true ‘blank page’.

The first instinct, I guess, is to take a break, to stop, to breathe. That’s undeniably good, but how long for? Is that it? At what point does stopping and breathing become lazy indulgence? I’ve been reading quite a lot lately, perhaps subconsciously preparing for these months, about taking time out, resting, slowing down. Often, these thoughts have been expressed as an exploration of the notion of ‘Sabbath’ that Judeo-Christian notion of keeping a period of time, a day a week, special, sacred even. This, of course, is the route from which ‘sabbaticals’ have grown, not so much the ivory towers and quadrangles after all, but more the Hebrew prophets and itinerant Jewish preachers of ancient days, seeking to find the rhythms of a fulfilled life There’s John Mark Comer’s ubiquitous The Ruthless Elimination of Hurry, which seems to have touched a cultural nerve, but also Ruth Haley Barton’s Invitation to Solitude and Silence. Then, out of the blue, I was invited to reflect again on Walter Brueggemann’s sense of Sabbath as:

‘the refusal to let one’s life be defined by production and consumption, and the endless pursuit of private well-being’.

He also observed that, recognizing just how we, like multiple generations before us, each in their own way, are utterly enmeshed in systems and structures designed, not so much for our well-being but rather the benefit of others,

‘the departure into restfulness is both urgent and difficult, for our motors are set to run at brick-making speed.’

(A reference to one of those earliest structures, highlighted in the Bible, where Egypt’s Pharaoh had Hebrew slaves building ever larger structures, to assuage their growing thoughts of freedom.)

Most recently of all, I’ve been struck, by following Pete Grieg’s pilgrimage walk from Iona to Lindisfarne, and the passing comment that the original Celtic monks, in making the same journey, eschewed the offer of horses to ride, preferring to walk, fearing that the increased pace of travel might cause them to miss something.

I’m sure I’ve missed lots, I’m convinced I’m caught up in a whole range of hectic, consumerist structures, and I’m often tired, so rest, gets a big tick from me. At least I think it does, but barely do I sit down, and I’m feeling restless again. How long can/should I keep this up? There are so many things to do, opportunities to explore, people to please. I need to justify this privilege of time and space.

His speaking, his marching, his campaigning and protesting, even his sitting, was driven with a passion and an urgency that was infectious, and effective.

And then there’s that ever-present sense within me, my natural instinct if you will, true, I’m sure, of many. That I like the idea of contemplation, the need for it even, but, actually, I’m more driven by activism, by getting stuff done. The focal point of my whole break, planned for quite a while now, is a trip to the USA to follow the life of one of my spiritual heroes, Rev. Dr. Martin Luther King. Now, there’s an activist if ever there was one. His speaking, his marching, his campaigning and protesting, even his sitting, was driven with a passion and an urgency that was infectious, and effective. His consistent rage against injustice has been a call to arms, both to his immediate contemporaries, and generations subsequently, to get up, go out and do. Ultimately, of course, he poured out his whole life in the cause. It’s taking me an age to read a few preparatory biographies of him, stimulated as I am from every page, challenged to act, to never let injustice rule while I have voice and agency.

So, there we have it, another paradox, in the complicated business of being the person I’m meant to be, realizing the best of God’s investment in me. The conflict between rest and exploration, being and doing, contemplation and activism. I imagine we are all drawn to a certain place on that spectrum.

Blank pages, freed up days and diaries, only serve to underline what we already are. But, I suspect, we can all also hear the call to either end of the range; to be stirred to action by the things that break the heart of God, and to lay down our burdens, take upon ourselves the easier yoke, and live increasingly in ‘the unforced rhythms of grace’. Maybe, to start with at least, listening to that call, recognizing the tension, while not allowing it to create pressure in us, is enough. Hearing, praying, scribbling my first, semi coherent, thoughts on that vast empty page, making myself another coffee, and wondering what I might do next.

Explainer

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Economics

29 October 2024

6 min read

How to tax ethically to avoid a two-tier society

From income tax to property and inheritance taxes, which is fairer?

Laurence Fletcher

Laurence Fletcher is a journalist at the Financial Times.

Sarah Agnew on Unsplash.

Few doubt that Chancellor Rachel Reeves will be putting up taxes when she presents her first Budget on October 30th.

The political narrative of recent months has very much been of an alleged fiscal “black hole” of £22bn - or is it £40bn? - that somehow needs to be filled.

While the size of the shortfall and the identity of those responsible are both hotly disputed, and despite a lack of detail from the Treasury about what it actually consists of, the questions now being asked are not whether taxes will rise but which ones and by how much.

Months of speculation have focused on employer National Insurance, capital gains tax and freezing income tax thresholds as areas that Reeves could look to for the additional revenue.

But beyond the immediate issue of raising enough revenue to make good any shortfall, lies a deeper, trickier question about the way in which taxes should be levied for the good of society. If a government is to force people and companies to hand over their money, then what is the most ethical way to do this? Who should pay and who shouldn’t? How can tax be used to reduce inequality and build a better society?

Answering such questions is, of course, far from straightforward, because there are plenty of other factors in play.

For instance, some taxes are surely levied because they are simpler to collect. Take income tax - an unpopular measure introduced in 1799, then abolished before being reintroduced as a supposed temporary measure. It could certainly be argued that taxing people’s income - their attempt to get on in life and improve their lot in life - is less “fair” than taxing wealth that has been accumulated by someone’s ancestors years ago. Working hard and earning income is often surely a way of breaking down class divisions. But income tax - contributing 28 per cent of UK government tax take in 2023-24, according to The Institute for Fiscal Studies - has the advantage that it is relatively difficult for the average worker at a UK company to avoid it. Ease of levying it is surely a driver.

Equally, some taxes that might seem “fairer” have deliberately not been levied because of the difficulty in collecting them, and/or because to try to do so could be counterproductive.

A wealth tax, for instance, would be “economically damaging”, according to one of the UK’s highest profile tax experts Dan Neidle.

Or take the politically contentious issue of non-doms, a colonial era tax break allowing rich foreigners to avoid UK tax on overseas income. It would be fairer, the argument goes, to tax them on the whole of their income. If they are going to be resident in the UK, then surely they should be taxed like a UK resident whose home is here?

Former Chancellor Jeremy Hunt abolished this regime earlier this year but left a number of concessions that the incoming Labour government pledged to abolish. But non-doms are tax-sensitive and highly mobile, and a number of jurisdictions compete to attract them. Many are entrepreneurs and wealth creators that many countries need. Reports have suggested a clampdown could raise no money or even cost money and could drive people away.

“Housing is being treated as a commodity. The problem is, it’s not; it’s not just an asset. It has utility value and a communal and quasi-spiritual value, enabling people to feel rooted.”

Paul Williams

So, what can be done to use tax in an ethical way? Paul Williams, research professor of marketplace theology and leadership at Regent College, Vancouver and chief executive of the Bible Society, takes a Biblical perspective that he believes offers some solutions.

He takes as his starting point a story from the gospel of Matthew, where Jesus is asked whether people should pay taxes to Caesar. The question is a trap - either Jesus gives his backing to taxation that is highly unpopular with the Jewish people, or he rejects the tax in an act of rebellion against the Romans.

Jesus replies that they should “pay to the Emperor what belongs to the Emperor, and pay to God what belongs to God.” We are to pay our taxes to those in authority, but we are also to honour God.

While Williams believes that too much emphasis is placed on the Budget and political parties’ promises to be able to fix everything, and that a more radical rethink of our economy is required, he also sees room for positive tweaks to the current system.

One key area is the property market, the manifestation of so much inequality in society, with some people owning multiple houses while others cannot afford to buy one.

Williams argues that the ready availability of debt finance has allowed those who already hold assets to easily acquire properties, turning real estate into an investable asset class to the detriment of many of the poorer in society.

“The reason there’s so many homeless people and empty houses is due to debt finance. It makes it easy for a relatively small proportion of the population to acquire a large percentage of the assets.

“The system has allowed a structure in which a small advantage in the beginning can lead to big, big differences over time.”

Williams highlights parts of Devon and Cornwall that have been, he says, “completely ruined” by wealthy people from elsewhere buying second homes, leaving property “out of reach of anyone who lives and works there”.

Nevertheless, he believes taxation can be used in this area to help level the playing field.

He proposes a “pretty punitive” marginal rate of tax on ownership of more than one home. (Stamp duty only partly does the job and is a blunt instrument also affecting people moving homes, thereby makes mobility expensive).

“You want to disincentivise the way the housing market is used for speculation,” he said.

“Housing is being treated as a commodity. The problem is, it’s not; it’s not just an asset. It has utility value and a communal and quasi-spiritual value, enabling people to feel rooted.”

Buy-to-lets, meanwhile, are better than having empty second or third homes, but “wouldn’t it be better if occupiers could buy that house?” he adds.

Meanwhile, research by the Financial Times recently found a huge wealth gap between the average millennial and the top 10 per cent of millennials, who are benefiting from family wealth to accumulate substantial housing assets.

So, would increasing the rate of inheritance tax - one of the most hated of taxes - and/or lowering the threshold also help reduce some of this inequality? After all, how is it fair that one child in the UK is born to inherit large property wealth while another is born to inherit little or nothing? Or, even worse, that second child will only ever be able to afford to be the tenant of the first, paying them rent for the rest of their lives?

Williams is not a fan of inheritance tax per se, arguing that it is “not part of the package” in a Biblical image of a flourishing economy.

But he adds an important caveat: “the playing field is not level.

“There might be circumstances to impose a one-off tax on the very wealthy… if you want a transition to a more equitable society.”

Such steps are not easy to take. It is, he admits, probably “career suicide” for a politician to adopt such views. But if we are to take steps towards a fairer way of life, and avoid a two-tier society in decades to come, then maybe the conversation needs to shift this way. Perhaps the Budget could be the time to start.