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Justice
5 min read

Mercy of any magnitude is scarce

Today’s cynicism, means justice really needs tempering.
In a court room a judge looks out across it as a lawyer standing addressing her turns his head to look.
Rhoda Griffis and Michael B. Jordan in Just Mercy.

My friend Jo was killed by a lorry driver while she was cycling to work. She was thirty-four. The driver wasn’t paying attention. A couple of distracted minutes had tragic consequences. One life was lost; many others would never be the same again. 

Months later, in court, the driver pled guilty to causing death by careless driving, and the judge warned him that he was facing time in prison. But between the verdict and the sentencing, Jo’s parents wrote to the judge asking him to show mercy. 

So he did. The driver didn’t go to jail. He was spared the punishment that our legal system says he deserved. He admitted his guilt, and he didn’t ask for leniency or mercy or forgiveness, but Jo’s parents showed it anyway. They even made a point of going over to him to tell him clearly that they forgave him for taking their daughter’s life. 

The court case was covered by national and local media, with one newspaper summing up what had happened with the headline: ‘Death driver shown mercy.’ 

It made national news because mercy of this magnitude is rare in society today. In fact, mercy of any magnitude is scarce. We live in an increasingly polarised world, where our desire for justice eclipses the beauty of mercy because we cannot see how both could exist at the same time. We want justice, and rightly so. We want people to pay for harm they have caused and we especially cannot abide it when the obviously guilty use their power, wealth or status to get them off the hook. 

Extending mercy seems to us to come at the expense of justice. If we forgive, somehow that seems to deny the damage caused. 

But cancel culture is rapidly turning our society into a place where anyone with a remotely public profile needs to live in fear of saying or doing anything wrong. We increasingly err on the side of cynicism when someone says they are sorry. We dismiss apologies, even when accompanied with tears and distress, as a stunt or ‘too little too late’ or more to do with being caught than with the original offence. We have become predisposed to assume the worst. 

We start by recognising that justice in its purest form, at its best, is inherently merciful because it wants repentance more than it wants retribution.

I wonder if we have strayed beyond the necessary and right fight for justice into an insatiable appetite for vengeance, which leads us to a place where there is no space for contrition. If guilt is irredeemable, punishment must be permanent and absolute.  

We argue that mercy is not deserved. And we are right. But it never is. If it were deserved, it wouldn’t be mercy. The very definition of mercy is that it is undeserved – to receive mercy is to receive kindness, compassion and forgiveness that you have no right to, no claim on, no reasonable grounds to expect. 

But a bigger problem with our desire for justice over mercy is that we are not consistent. I know that my default is to want justice when I am wronged, but mercy when I am in the wrong. Who among us has not made a mistake or hurt someone else but then defended our actions by claiming mitigating circumstances or good motives? We want to be forgiven. Even when we know we have done wrong, we do not want to be punished. 

I’m self-centred in my approach to mercy and justice. I am also way more lenient when those I love get things wrong than I am when someone hurts someone close to me. I assume that those dear to me had the best intentions, and those I don’t know or don’t like had the worst. My friends meant well; my enemies meant harm.  

The Bible presents God as both merciful and just. It repeatedly affirms his concern for victims of injustice and reminds anyone who claims to know him that, if they really do, pleading the cause of the vulnerable and marginalised will be an inevitable (even required) outworking of that. It says that getting justice for the oppressed is more important to God than religious rituals such as fasting from food. In fact, it calls caring for the afflicted and distressed “true religion”. 

But at the same time, Jesus told the religious people around him – the justice-warriors of his day who looked out for the slightest misdemeanour in others so they could call them out on it – that they needed to learn that God prefers mercy to sacrifice. Indeed, there is no example in the Bible of anyone pleading for mercy and God denying them. Even the most wicked and cruel abusers of power, if they humbled themselves and cried out to God for mercy, were shown it. 

And it is not just God who exercises both justice and mercy. He says that he wants ordinary human beings to act justly and love mercy. In Christianity, justice and mercy are not pitted against each other; they are woven together as time and time again we are invited to live a better way by valuing and practicing both. Jesus criticised the religious leaders of his day for following all sorts of detailed and pedantic rules while neglecting what he called “the weightier matters of justice, mercy and faithfulness” and ultimately he died on the cross in the most astonishing act of faithfulness to bring perfect justice and limitless mercy. 

But how do we mere mortals do both? We start by recognising that justice in its purest form, at its best, is inherently merciful because it wants repentance more than it wants retribution. Without repentance, there can be no reconciliation or restoration. A society that rules out redemption – that says no apology or atonement can ever be enough – will soon become a harsh and hopeless place. Biblical justice always leaves space for mercy. So must we. 

 

‘Natalie Williams' Tis Mercy All: The Power of Mercy in a Polarised World is published by SPCK. 

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.