Article
Comment
Race
5 min read

How reconciliation underpins acts of reparation

The case for reparations is criticised for looking too much to the past. Anthony Reddie argues that the ancient roots of reconciliation are vital for today’s debate.

Anthony Reddie is Professor of Black Theology at the University of Oxford, and Director of the Oxford Centre for Religion and Culture.

A diagram plan of a slave ship showing hundreds of body outlines.
Diagram of the ship ‘Brookes’ from Regulated slave trade: reprinted from the evidence of Robert Stokes. (London, 1849)
Lambeth Palace Library.

Reconciliation is the key theological motif that runs through the scriptures and across Christian Tradition - Reconciliation between God and humankind, reconciliation between human beings across the cultural, social, political, ethnic and economic divide, reconciliation between our warring selves within us. 

Paul’s writings form the earliest documented texts in the New Testament canon. His writings are full of references to God’s reconciling work in Christ on the cross. This theme, however, needs to be read in terms of Jewish thought. This will correct the over-spiritualising of this in Christian practice. 

To make sense of the notion of reconciliation one also must understand the Jewish antecedents that inform Paul’s writing, given Paul himself was a Jewish man. In the Hebrew scriptures and in Jewish thought, atonement and salvation are collective and corporate concepts. This is very different to much of what constitutes post-Reformation Evangelical Protestantism where the emphasis is on individual salvation in Christ, by grace, through faith. 

The Hebrew Bible traditions of the Sabbath and Jubilee were moments for system re-set and dismantling inequalities which had accrued. 

Essentially, being in right-standing with God necessitated that one should be in right relationships with others. In fact, one could argue that it appears to be the case that one cannot be in a right relationship with God unless you were doing right by the other. The above can be seen in the Old Testament book of Leviticus. The early verses of its sixth chapter clearly state the notion of restorative justice for that which was wrongly taken and used, which is described as a “sin against God”. 

One can also see this concept or formula evident within the book of Deuteronomy 15:12–18. The key is verse 12 which states:  

“If any of you buy Israelites as slaves, you must set free after six years. And don’t just tell them they are free to leave – give them sheep and goats and a supply of grain and wine.”  

As Peter Cruchley’s work on the Zacchaeus Tax campaign has shown, the Hebrew Bible traditions of the Sabbath and Jubilee were moments for system re-set and dismantling inequalities which had accrued. They were moments of breaking the cycling, ongoing basis of debt and economic enslavement. It’s worth reminding ourselves that not one penny has been given to any of the descendants of enslaved Africans for the wrong done to them and yet Christian communities in the West still want to talk about redemption that is affirmed by their Judeo-Christian roots! 

Understanding the scriptures in their historical context enables Christians to discern a theological pattern for using money and other resources for enacting restorative justice. Modern interpretive theories on how we read biblical texts take full account of the fact that the New Testament was written within the context of the Roman Empire, where the Emperor claimed divine honours which faithful Jews could not affirm. Today’s reader must recognise that the context in which ALL of the New Testament canon was composed was one that echoed to the restrictive strains of colonialism and cries for justice against oppression. Judea, in which Jesus’ ministry was largely located, was an occupied colony of the Roman Empire. 

Contemporary scholars have shown that in the Jewish tradition, issues of reconciliation, redemption and salvation have a corporate ad a collective dimension to them as well as an individualistic one. 

Scholars such William R. Hertzog II have shown the extent to which wealth in the Roman Province of Palestine was always connected with economic exploitation. So, when Jesus challenges the ‘Rich Young Ruler’ to follow him, he says this in knowledge that the young man’s accumulation of wealth was not amassed in a neutral context. The reason why this encounter is so compact is because both the Rich Young Ruler and those first hearers knew the expectation of how he should behave. 

The Three Cs (commerce, civilisation and Christianity) were the underlying rationale on which the British Empire was based. The Three Cs were coined by David Livingstone (a London Missionary Society ‘Old Boy’) in Oxford in 1857. The exporting of Christianity via the European missionary agencies in the eighteen and nineteenth centuries was largely undertaken under the aegis of empire and colonialism. Christian mission, therefore, has had a difficult relationship with non-White bodies or the ‘subaltern’ for centuries as they are the ‘other’ and have been exploited for economic gain. There was no ethic of equality between missionaries and the ‘natives’. 

One can see that Jesus’ teachings around wealth and its relationship to discipleship and living the “Jesus way” has political and economic implications. Scholars such as Musa W. Dube, Catherine Keller, Michael Nausner and Mayra Rivera, have all shown the similarities between first-century Palestine, the slave epoch of the sixteenth to eighteenthcenturies, the eras of colonialism and our present globalized, postcolonial context. Each context is based upon imperialistic/colonial expansion, capital accumulation, forced labour and exploitation of the poor by the rich. 

Pharaohs on Both Sides of the Blood-Red Waters is the title of a 2017 book by the famed anti-apartheid activist and scholar Allan Boesak, who reflects on the contemporary ‘Black Lives Matter Movement’ largely in the US and post-Apartheid South Africa. In this context he speaks of the corporate reality of ‘Cheap Grace’ as outlined by the famous German theologian Dietrich Bonhoeffer. The West has attempted transformation WITHOUT sacrifice or restorative justice. Bonhoeffer chided Western Christians for wanting to have discipleship without radical commitment to God’s word, and forgiveness and redemption without struggle and sacrifice. Boesak reminds us that there is no redemption without the cross. Reconciliation must cost us something! 

Due to the influence of post-Reformation Evangelicalism, we have largely interpreted Jesus’ words in a purely individualistic way. Contemporary scholars have shown that in the Jewish tradition, issues of reconciliation, redemption and salvation have a corporate and a collective dimension to them as well as an individualistic one. 

I believe that institutions like the Church of England can set a prophetic lead to other Christian institutions, and beyond it, to other civic bodies and indeed governments.  ‘Cheap Grace’ NEVER leads to redemption and reconciliation. Without restorative justice there is no reconciliation, and the mission of Christ is diminished.

Explainer
Comment
Economics
6 min read

How to tax ethically to avoid a two-tier society

From income tax to property and inheritance taxes, which is fairer?
a pile of coins.
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.