{"@context":"http://iiif.io/api/presentation/3/context.json","id":"https://aviary.ecds.emory.edu/iiif/hx15m62s8t/manifest","type":"Manifest","label":{"en":["Allen Calhoun - Taxation and Redistribution: What the Christian Tradition Can Teach Us"]},"logo":"https://d9jk7wjtjpu5g.cloudfront.net/organizations/logo_images/000/000/040/original/eu-logo-shield.png?1608761524","metadata":[{"label":{"en":["Description"]},"value":{"en":["\u003cp\u003eAllen Calhoun’s career has followed parallel tracks in law and theology. After completing seminary, he became a tax lawyer and earned an LL.M. in taxation. The desire to engage in research led him to enter legal publishing. In that field, questions of tax policy prompted him to investigate theological ethics. He received an M.Th. and then a Ph.D. in theological ethics from the University of Aberdeen, Scotland. Dr. Calhoun’s Ph.D. project examined taxation from the perspectives of theological ethics and legal history.\u003c/p\u003e"]}}],"summary":{"en":["\u003cp\u003eAllen Calhoun\u0026rsquo;s career has followed parallel tracks in law and theology. After completing seminary, he became a tax lawyer and earned an LL.M. in taxation. The desire to engage in research led him to enter legal publishing. In that field, questions of tax policy prompted him to investigate theological ethics. He received an M.Th. and then a Ph.D. in theological ethics from the University of Aberdeen, Scotland. Dr. Calhoun\u0026rsquo;s Ph.D. project examined taxation from the perspectives of theological ethics and legal history.\u003c/p\u003e"]},"provider":[{"id":"https://aviary.ecds.emory.edu/aboutus","type":"Agent","label":{"en":["Emory University"]},"homepage":[{"id":"https://aviary.ecds.emory.edu/","type":"Text","label":{"en":["Emory University"]},"format":"text/html"}],"logo":[{"id":"https://d9jk7wjtjpu5g.cloudfront.net/organizations/logo_images/000/000/040/original/eu-logo-shield.png?1608761524","type":"Image"}]}],"thumbnail":[{"id":"https://d9jk7wjtjpu5g.cloudfront.net/collection_resource_files/thumbnails/000/099/583/small/data?1603453442","type":"Image","format":"image/jpeg"}],"items":[{"id":"https://aviary.ecds.emory.edu/collections/1098/collection_resources/31433/file/99583","type":"Canvas","label":{"en":["Media File 1 of 1 - Taxation and Redistribution: What the Christian Tradition Can Teach Us (Allen Calhoun)"]},"duration":861.0,"width":640,"height":360,"thumbnail":[{"id":"https://d9jk7wjtjpu5g.cloudfront.net/collection_resource_files/thumbnails/000/099/583/small/data?1603453442","type":"Image","format":"image/jpeg"}],"items":[{"id":"https://aviary.ecds.emory.edu/collections/1098/collection_resources/31433/file/99583/content/1","type":"AnnotationPage","items":[{"id":"https://aviary.ecds.emory.edu/collections/1098/collection_resources/31433/file/99583/content/1/annotation/1","type":"Annotation","motivation":"painting","body":{"id":"https://www.youtube.com/watch?v=lOhXQXVjMQA","type":"Video","format":"video/youtube","duration":861.0,"width":640,"height":360},"target":"https://aviary.ecds.emory.edu/collections/1098/collection_resources/31433/file/99583","metadata":[]}]}],"annotations":[{"id":"https://aviary.ecds.emory.edu/collections/1098/collection_resources/31433/file/99583/transcript/20244","type":"AnnotationPage","label":{"en":["YouTube English [Transcript]"]},"items":[{"id":"https://aviary.ecds.emory.edu/collections/1098/collection_resources/31433/file/99583/transcript/20244/annotation/1","type":"Annotation","motivation":"transcribing","body":{"type":"TextualBody","value":"After more years than I care to admit as a tax lawyer, I returned five years ago to the study  ","format":"text/plain"},"target":"https://aviary.ecds.emory.edu/collections/1098/collection_resources/31433/file/99583#t=8.6,18.93"},{"id":"https://aviary.ecds.emory.edu/collections/1098/collection_resources/31433/file/99583/transcript/20244/annotation/2","type":"Annotation","motivation":"transcribing","body":{"type":"TextualBody","value":"of theology. And I admit that that return was partly a desire to escape tax law. The attempt  ","format":"text/plain"},"target":"https://aviary.ecds.emory.edu/collections/1098/collection_resources/31433/file/99583#t=18.93,29.25"},{"id":"https://aviary.ecds.emory.edu/collections/1098/collection_resources/31433/file/99583/transcript/20244/annotation/3","type":"Annotation","motivation":"transcribing","body":{"type":"TextualBody","value":"was not altogether successful. My supervisor, my PhD supervisor at Aberdeen convinced me that I  ","format":"text/plain"},"target":"https://aviary.ecds.emory.edu/collections/1098/collection_resources/31433/file/99583#t=29.25,38.67"},{"id":"https://aviary.ecds.emory.edu/collections/1098/collection_resources/31433/file/99583/transcript/20244/annotation/4","type":"Annotation","motivation":"transcribing","body":{"type":"TextualBody","value":"would be a whole lot more interested in my PhD project if I built on my background. Turns out  ","format":"text/plain"},"target":"https://aviary.ecds.emory.edu/collections/1098/collection_resources/31433/file/99583#t=38.67,46.08"},{"id":"https://aviary.ecds.emory.edu/collections/1098/collection_resources/31433/file/99583/transcript/20244/annotation/5","type":"Annotation","motivation":"transcribing","body":{"type":"TextualBody","value":"he was right because as I began to excavate the 2,000 years or so of theological reflection in  ","format":"text/plain"},"target":"https://aviary.ecds.emory.edu/collections/1098/collection_resources/31433/file/99583#t=46.08,58.44"},{"id":"https://aviary.ecds.emory.edu/collections/1098/collection_resources/31433/file/99583/transcript/20244/annotation/6","type":"Annotation","motivation":"transcribing","body":{"type":"TextualBody","value":"the Christian tradition on taxation, I discovered that it might shed some light on a question that  ","format":"text/plain"},"target":"https://aviary.ecds.emory.edu/collections/1098/collection_resources/31433/file/99583#t=58.44,67.11"},{"id":"https://aviary.ecds.emory.edu/collections/1098/collection_resources/31433/file/99583/transcript/20244/annotation/7","type":"Annotation","motivation":"transcribing","body":{"type":"TextualBody","value":"had puzzled me throughout my years as a tax lawyer. Namely, is taxation an instrument of justice, or is  ","format":"text/plain"},"target":"https://aviary.ecds.emory.edu/collections/1098/collection_resources/31433/file/99583#t=67.11,76.23"},{"id":"https://aviary.ecds.emory.edu/collections/1098/collection_resources/31433/file/99583/transcript/20244/annotation/8","type":"Annotation","motivation":"transcribing","body":{"type":"TextualBody","value":"it just a necessary evil, an unavoidable means of raising revenue? \nThe current tax conversation  ","format":"text/plain"},"target":"https://aviary.ecds.emory.edu/collections/1098/collection_resources/31433/file/99583#t=76.23,86.91"},{"id":"https://aviary.ecds.emory.edu/collections/1098/collection_resources/31433/file/99583/transcript/20244/annotation/9","type":"Annotation","motivation":"transcribing","body":{"type":"TextualBody","value":"in America is characterized by deep confusion and anxiety over the purpose of taxation. Should tax be  ","format":"text/plain"},"target":"https://aviary.ecds.emory.edu/collections/1098/collection_resources/31433/file/99583#t=86.91,98.07"},{"id":"https://aviary.ecds.emory.edu/collections/1098/collection_resources/31433/file/99583/transcript/20244/annotation/10","type":"Annotation","motivation":"transcribing","body":{"type":"TextualBody","value":"an instrument of achieving a standard of fairness in society? Or a standard such as greater economic  ","format":"text/plain"},"target":"https://aviary.ecds.emory.edu/collections/1098/collection_resources/31433/file/99583#t=98.07,108.63"},{"id":"https://aviary.ecds.emory.edu/collections/1098/collection_resources/31433/file/99583/transcript/20244/annotation/11","type":"Annotation","motivation":"transcribing","body":{"type":"TextualBody","value":"equality, less economic inequality. Or do high taxes and highly redistributed taxes undermine  ","format":"text/plain"},"target":"https://aviary.ecds.emory.edu/collections/1098/collection_resources/31433/file/99583#t=108.63,117.42"},{"id":"https://aviary.ecds.emory.edu/collections/1098/collection_resources/31433/file/99583/transcript/20244/annotation/12","type":"Annotation","motivation":"transcribing","body":{"type":"TextualBody","value":"economic growth and thereby reduce the amount of revenue that the government is ultimately  ","format":"text/plain"},"target":"https://aviary.ecds.emory.edu/collections/1098/collection_resources/31433/file/99583#t=117.42,124.95"},{"id":"https://aviary.ecds.emory.edu/collections/1098/collection_resources/31433/file/99583/transcript/20244/annotation/13","type":"Annotation","motivation":"transcribing","body":{"type":"TextualBody","value":"able to receive? We as a society are confused about the purpose of tax because I think we  ","format":"text/plain"},"target":"https://aviary.ecds.emory.edu/collections/1098/collection_resources/31433/file/99583#t=124.95,136.17"},{"id":"https://aviary.ecds.emory.edu/collections/1098/collection_resources/31433/file/99583/transcript/20244/annotation/14","type":"Annotation","motivation":"transcribing","body":{"type":"TextualBody","value":"are deeply uncomfortable with the two standards by which we typically judge tax systems to be  ","format":"text/plain"},"target":"https://aviary.ecds.emory.edu/collections/1098/collection_resources/31433/file/99583#t=136.17,144.27"},{"id":"https://aviary.ecds.emory.edu/collections/1098/collection_resources/31433/file/99583/transcript/20244/annotation/15","type":"Annotation","motivation":"transcribing","body":{"type":"TextualBody","value":"either good or bad. Those standards are efficiency and equity. By efficiency I mean, how little does a  ","format":"text/plain"},"target":"https://aviary.ecds.emory.edu/collections/1098/collection_resources/31433/file/99583#t=144.27,152.43"},{"id":"https://aviary.ecds.emory.edu/collections/1098/collection_resources/31433/file/99583/transcript/20244/annotation/16","type":"Annotation","motivation":"transcribing","body":{"type":"TextualBody","value":"tax system distort market-driven decision-making? Equity has lots of definitions but the one that  ","format":"text/plain"},"target":"https://aviary.ecds.emory.edu/collections/1098/collection_resources/31433/file/99583#t=152.43,160.02"},{"id":"https://aviary.ecds.emory.edu/collections/1098/collection_resources/31433/file/99583/transcript/20244/annotation/17","type":"Annotation","motivation":"transcribing","body":{"type":"TextualBody","value":"is most controversial refers to a tax system\u0026#39;s potential for redistributing wealth. There is  ","format":"text/plain"},"target":"https://aviary.ecds.emory.edu/collections/1098/collection_resources/31433/file/99583#t=160.02,168.0"},{"id":"https://aviary.ecds.emory.edu/collections/1098/collection_resources/31433/file/99583/transcript/20244/annotation/18","type":"Annotation","motivation":"transcribing","body":{"type":"TextualBody","value":"no doubt, I think that, we understand intuitively that each of those standards - equity and efficiency -","format":"text/plain"},"target":"https://aviary.ecds.emory.edu/collections/1098/collection_resources/31433/file/99583#t=168.0,175.62"},{"id":"https://aviary.ecds.emory.edu/collections/1098/collection_resources/31433/file/99583/transcript/20244/annotation/19","type":"Annotation","motivation":"transcribing","body":{"type":"TextualBody","value":"standing alone, will defeat the tax, the purpose of taxation itself. If the guiding principle for  ","format":"text/plain"},"target":"https://aviary.ecds.emory.edu/collections/1098/collection_resources/31433/file/99583#t=175.62,183.57"},{"id":"https://aviary.ecds.emory.edu/collections/1098/collection_resources/31433/file/99583/transcript/20244/annotation/20","type":"Annotation","motivation":"transcribing","body":{"type":"TextualBody","value":"taxation is efficiency, then the best tax is going no be no tax at all. If the guiding principle of  ","format":"text/plain"},"target":"https://aviary.ecds.emory.edu/collections/1098/collection_resources/31433/file/99583#t=183.57,190.62"},{"id":"https://aviary.ecds.emory.edu/collections/1098/collection_resources/31433/file/99583/transcript/20244/annotation/21","type":"Annotation","motivation":"transcribing","body":{"type":"TextualBody","value":"taxation is greater economic equality, then tax rates at the highest income levels are likely to  ","format":"text/plain"},"target":"https://aviary.ecds.emory.edu/collections/1098/collection_resources/31433/file/99583#t=190.62,201.6"},{"id":"https://aviary.ecds.emory.edu/collections/1098/collection_resources/31433/file/99583/transcript/20244/annotation/22","type":"Annotation","motivation":"transcribing","body":{"type":"TextualBody","value":"be so confiscatory that the tax system will have zero chance of political success. There\u0026#39;s only  ","format":"text/plain"},"target":"https://aviary.ecds.emory.edu/collections/1098/collection_resources/31433/file/99583#t=201.6,210.87"},{"id":"https://aviary.ecds.emory.edu/collections/1098/collection_resources/31433/file/99583/transcript/20244/annotation/23","type":"Annotation","motivation":"transcribing","body":{"type":"TextualBody","value":"one solution and I think we know it intuitively. The only solution is that a balance of competing  ","format":"text/plain"},"target":"https://aviary.ecds.emory.edu/collections/1098/collection_resources/31433/file/99583#t=210.87,220.05"},{"id":"https://aviary.ecds.emory.edu/collections/1098/collection_resources/31433/file/99583/transcript/20244/annotation/24","type":"Annotation","motivation":"transcribing","body":{"type":"TextualBody","value":"considerations, and particularly a balance of these two standards, is essential for tax policy. ","format":"text/plain"},"target":"https://aviary.ecds.emory.edu/collections/1098/collection_resources/31433/file/99583#t=220.05,229.59"},{"id":"https://aviary.ecds.emory.edu/collections/1098/collection_resources/31433/file/99583/transcript/20244/annotation/25","type":"Annotation","motivation":"transcribing","body":{"type":"TextualBody","value":"Each one standing alone will defeat tax policy, it needs the other as a counterweight. And the first thing I  ","format":"text/plain"},"target":"https://aviary.ecds.emory.edu/collections/1098/collection_resources/31433/file/99583#t=229.59,237.75"},{"id":"https://aviary.ecds.emory.edu/collections/1098/collection_resources/31433/file/99583/transcript/20244/annotation/26","type":"Annotation","motivation":"transcribing","body":{"type":"TextualBody","value":"discovered as I began to excavate the theological history of reflection on taxation, is that the  ","format":"text/plain"},"target":"https://aviary.ecds.emory.edu/collections/1098/collection_resources/31433/file/99583#t=237.75,247.83"},{"id":"https://aviary.ecds.emory.edu/collections/1098/collection_resources/31433/file/99583/transcript/20244/annotation/27","type":"Annotation","motivation":"transcribing","body":{"type":"TextualBody","value":"theologians in the Christian tradition tended to think that tax justice consists of that balance.  ","format":"text/plain"},"target":"https://aviary.ecds.emory.edu/collections/1098/collection_resources/31433/file/99583#t=247.83,254.46"},{"id":"https://aviary.ecds.emory.edu/collections/1098/collection_resources/31433/file/99583/transcript/20244/annotation/28","type":"Annotation","motivation":"transcribing","body":{"type":"TextualBody","value":"The balance actually resides, or tax justice actually resides in the balance. Anything that the  ","format":"text/plain"},"target":"https://aviary.ecds.emory.edu/collections/1098/collection_resources/31433/file/99583#t=254.46,262.02"},{"id":"https://aviary.ecds.emory.edu/collections/1098/collection_resources/31433/file/99583/transcript/20244/annotation/29","type":"Annotation","motivation":"transcribing","body":{"type":"TextualBody","value":"theologians said about tax, they almost immediately corrected with a counterweight. John Calvin, for  ","format":"text/plain"},"target":"https://aviary.ecds.emory.edu/collections/1098/collection_resources/31433/file/99583#t=262.02,269.1"},{"id":"https://aviary.ecds.emory.edu/collections/1098/collection_resources/31433/file/99583/transcript/20244/annotation/30","type":"Annotation","motivation":"transcribing","body":{"type":"TextualBody","value":"instance, said in The Institutes that taxation was legitimate. This was not an undisputed proposition  ","format":"text/plain"},"target":"https://aviary.ecds.emory.edu/collections/1098/collection_resources/31433/file/99583#t=269.1,278.23"},{"id":"https://aviary.ecds.emory.edu/collections/1098/collection_resources/31433/file/99583/transcript/20244/annotation/31","type":"Annotation","motivation":"transcribing","body":{"type":"TextualBody","value":"in the 16th century. Taxation was legitimate because it supported the public office of  ","format":"text/plain"},"target":"https://aviary.ecds.emory.edu/collections/1098/collection_resources/31433/file/99583#t=278.23,284.56"},{"id":"https://aviary.ecds.emory.edu/collections/1098/collection_resources/31433/file/99583/transcript/20244/annotation/32","type":"Annotation","motivation":"transcribing","body":{"type":"TextualBody","value":"the rulers, but in the very next paragraph in The Institutes he said, taxation is, as it were, taxes  ","format":"text/plain"},"target":"https://aviary.ecds.emory.edu/collections/1098/collection_resources/31433/file/99583#t=284.56,295.27"},{"id":"https://aviary.ecds.emory.edu/collections/1098/collection_resources/31433/file/99583/transcript/20244/annotation/33","type":"Annotation","motivation":"transcribing","body":{"type":"TextualBody","value":"are, as it were, the very blood of the people which it were the harshest inhumanity not to spare. ","format":"text/plain"},"target":"https://aviary.ecds.emory.edu/collections/1098/collection_resources/31433/file/99583#t=295.27,303.52"},{"id":"https://aviary.ecds.emory.edu/collections/1098/collection_resources/31433/file/99583/transcript/20244/annotation/34","type":"Annotation","motivation":"transcribing","body":{"type":"TextualBody","value":"Now, saying that tax justice resides in the balance of competing social values does not really get us  ","format":"text/plain"},"target":"https://aviary.ecds.emory.edu/collections/1098/collection_resources/31433/file/99583#t=303.52,310.51"},{"id":"https://aviary.ecds.emory.edu/collections/1098/collection_resources/31433/file/99583/transcript/20244/annotation/35","type":"Annotation","motivation":"transcribing","body":{"type":"TextualBody","value":"very far because we need to know what that balance is. What I discovered in looking at the theologians - ","format":"text/plain"},"target":"https://aviary.ecds.emory.edu/collections/1098/collection_resources/31433/file/99583#t=310.51,317.95"},{"id":"https://aviary.ecds.emory.edu/collections/1098/collection_resources/31433/file/99583/transcript/20244/annotation/36","type":"Annotation","motivation":"transcribing","body":{"type":"TextualBody","value":"and this is the second thing that I found - is that the tax balance for them centered on material need,  ","format":"text/plain"},"target":"https://aviary.ecds.emory.edu/collections/1098/collection_resources/31433/file/99583#t=317.95,327.82"},{"id":"https://aviary.ecds.emory.edu/collections/1098/collection_resources/31433/file/99583/transcript/20244/annotation/37","type":"Annotation","motivation":"transcribing","body":{"type":"TextualBody","value":"material necessity. That was the fulcrum. Necessity, not economic equality or the reduction of economic  ","format":"text/plain"},"target":"https://aviary.ecds.emory.edu/collections/1098/collection_resources/31433/file/99583#t=327.82,336.25"},{"id":"https://aviary.ecds.emory.edu/collections/1098/collection_resources/31433/file/99583/transcript/20244/annotation/38","type":"Annotation","motivation":"transcribing","body":{"type":"TextualBody","value":"inequality provided what I would call the justice element in this tax equation. The development  ","format":"text/plain"},"target":"https://aviary.ecds.emory.edu/collections/1098/collection_resources/31433/file/99583#t=336.25,344.32"},{"id":"https://aviary.ecds.emory.edu/collections/1098/collection_resources/31433/file/99583/transcript/20244/annotation/39","type":"Annotation","motivation":"transcribing","body":{"type":"TextualBody","value":"of material need as a theological concept came about like this: in classical antiquity, writers  ","format":"text/plain"},"target":"https://aviary.ecds.emory.edu/collections/1098/collection_resources/31433/file/99583#t=344.32,352.54"},{"id":"https://aviary.ecds.emory.edu/collections/1098/collection_resources/31433/file/99583/transcript/20244/annotation/40","type":"Annotation","motivation":"transcribing","body":{"type":"TextualBody","value":"like Cicero felt that the primary purpose of the state was to protect and preserve its citizens\u0026#39;  ","format":"text/plain"},"target":"https://aviary.ecds.emory.edu/collections/1098/collection_resources/31433/file/99583#t=352.54,360.34"},{"id":"https://aviary.ecds.emory.edu/collections/1098/collection_resources/31433/file/99583/transcript/20244/annotation/41","type":"Annotation","motivation":"transcribing","body":{"type":"TextualBody","value":"property, and therefore tax had to be a last resort, a very last resort, because taxation was an  ","format":"text/plain"},"target":"https://aviary.ecds.emory.edu/collections/1098/collection_resources/31433/file/99583#t=360.34,367.78"},{"id":"https://aviary.ecds.emory.edu/collections/1098/collection_resources/31433/file/99583/transcript/20244/annotation/42","type":"Annotation","motivation":"transcribing","body":{"type":"TextualBody","value":"interference with the citizens\u0026#39; property. In other words, property was sacrosanct in his political  ","format":"text/plain"},"target":"https://aviary.ecds.emory.edu/collections/1098/collection_resources/31433/file/99583#t=367.78,376.33"},{"id":"https://aviary.ecds.emory.edu/collections/1098/collection_resources/31433/file/99583/transcript/20244/annotation/43","type":"Annotation","motivation":"transcribing","body":{"type":"TextualBody","value":"theology. The early Christians took a different view, focusing instead on the use that one makes  ","format":"text/plain"},"target":"https://aviary.ecds.emory.edu/collections/1098/collection_resources/31433/file/99583#t=376.33,382.87"},{"id":"https://aviary.ecds.emory.edu/collections/1098/collection_resources/31433/file/99583/transcript/20244/annotation/44","type":"Annotation","motivation":"transcribing","body":{"type":"TextualBody","value":"of property, and not property itself. Augustine, for instance, said if you use property badly you  ","format":"text/plain"},"target":"https://aviary.ecds.emory.edu/collections/1098/collection_resources/31433/file/99583#t=382.87,393.25"},{"id":"https://aviary.ecds.emory.edu/collections/1098/collection_resources/31433/file/99583/transcript/20244/annotation/45","type":"Annotation","motivation":"transcribing","body":{"type":"TextualBody","value":"possess it wrongfully, and wrongful possession means that it\u0026#39;s someone else\u0026#39;s property.","format":"text/plain"},"target":"https://aviary.ecds.emory.edu/collections/1098/collection_resources/31433/file/99583#t=393.25,400.51"},{"id":"https://aviary.ecds.emory.edu/collections/1098/collection_resources/31433/file/99583/transcript/20244/annotation/46","type":"Annotation","motivation":"transcribing","body":{"type":"TextualBody","value":"This idea that I could possess something that morally belongs to someone else blurred the distinction  ","format":"text/plain"},"target":"https://aviary.ecds.emory.edu/collections/1098/collection_resources/31433/file/99583#t=400.51,407.23"},{"id":"https://aviary.ecds.emory.edu/collections/1098/collection_resources/31433/file/99583/transcript/20244/annotation/47","type":"Annotation","motivation":"transcribing","body":{"type":"TextualBody","value":"between benevolence and justice. The theologians drew the line between rightful and wrongful  ","format":"text/plain"},"target":"https://aviary.ecds.emory.edu/collections/1098/collection_resources/31433/file/99583#t=407.23,417.47"},{"id":"https://aviary.ecds.emory.edu/collections/1098/collection_resources/31433/file/99583/transcript/20244/annotation/48","type":"Annotation","motivation":"transcribing","body":{"type":"TextualBody","value":"possession at the point where necessities become superfluities. Augustine said the superfluities of  ","format":"text/plain"},"target":"https://aviary.ecds.emory.edu/collections/1098/collection_resources/31433/file/99583#t=417.47,428.42"},{"id":"https://aviary.ecds.emory.edu/collections/1098/collection_resources/31433/file/99583/transcript/20244/annotation/49","type":"Annotation","motivation":"transcribing","body":{"type":"TextualBody","value":"the rich are necessary to the poor, by holding on to superfluous items, you are keeping what belongs  ","format":"text/plain"},"target":"https://aviary.ecds.emory.edu/collections/1098/collection_resources/31433/file/99583#t=428.42,436.94"},{"id":"https://aviary.ecds.emory.edu/collections/1098/collection_resources/31433/file/99583/transcript/20244/annotation/50","type":"Annotation","motivation":"transcribing","body":{"type":"TextualBody","value":"to another. Thomas Aquinas ultimately described this meeting point between necessita and superflua  ","format":"text/plain"},"target":"https://aviary.ecds.emory.edu/collections/1098/collection_resources/31433/file/99583#t=436.94,446.63"},{"id":"https://aviary.ecds.emory.edu/collections/1098/collection_resources/31433/file/99583/transcript/20244/annotation/51","type":"Annotation","motivation":"transcribing","body":{"type":"TextualBody","value":"as the place where human law and natural law meet. Natural law, he said, dictates that all  ","format":"text/plain"},"target":"https://aviary.ecds.emory.edu/collections/1098/collection_resources/31433/file/99583#t=446.63,454.82"},{"id":"https://aviary.ecds.emory.edu/collections/1098/collection_resources/31433/file/99583/transcript/20244/annotation/52","type":"Annotation","motivation":"transcribing","body":{"type":"TextualBody","value":"things be held in common, because that\u0026#39;s the way God created them. Human law; however, quite rightly  ","format":"text/plain"},"target":"https://aviary.ecds.emory.edu/collections/1098/collection_resources/31433/file/99583#t=454.82,461.27"},{"id":"https://aviary.ecds.emory.edu/collections/1098/collection_resources/31433/file/99583/transcript/20244/annotation/53","type":"Annotation","motivation":"transcribing","body":{"type":"TextualBody","value":"advocates private property, because without private property humans would not have the incentive to  ","format":"text/plain"},"target":"https://aviary.ecds.emory.edu/collections/1098/collection_resources/31433/file/99583#t=461.27,469.07"},{"id":"https://aviary.ecds.emory.edu/collections/1098/collection_resources/31433/file/99583/transcript/20244/annotation/54","type":"Annotation","motivation":"transcribing","body":{"type":"TextualBody","value":"maintain and improve things. Nevertheless, Aquinas insisted, natural law continues to surround and  ","format":"text/plain"},"target":"https://aviary.ecds.emory.edu/collections/1098/collection_resources/31433/file/99583#t=469.07,477.5"},{"id":"https://aviary.ecds.emory.edu/collections/1098/collection_resources/31433/file/99583/transcript/20244/annotation/55","type":"Annotation","motivation":"transcribing","body":{"type":"TextualBody","value":"limit human law so that the need of the poor cause, causes natural law to come to the fore again and  ","format":"text/plain"},"target":"https://aviary.ecds.emory.edu/collections/1098/collection_resources/31433/file/99583#t=477.5,489.2"},{"id":"https://aviary.ecds.emory.edu/collections/1098/collection_resources/31433/file/99583/transcript/20244/annotation/56","type":"Annotation","motivation":"transcribing","body":{"type":"TextualBody","value":"at that point things lose their characteristic as individual properties and become available to all  ","format":"text/plain"},"target":"https://aviary.ecds.emory.edu/collections/1098/collection_resources/31433/file/99583#t=489.2,499.97"},{"id":"https://aviary.ecds.emory.edu/collections/1098/collection_resources/31433/file/99583/transcript/20244/annotation/57","type":"Annotation","motivation":"transcribing","body":{"type":"TextualBody","value":"those who need them. \nThe theological and social upheaval of the Lutheran Reformation transferred  ","format":"text/plain"},"target":"https://aviary.ecds.emory.edu/collections/1098/collection_resources/31433/file/99583#t=499.97,508.22"},{"id":"https://aviary.ecds.emory.edu/collections/1098/collection_resources/31433/file/99583/transcript/20244/annotation/58","type":"Annotation","motivation":"transcribing","body":{"type":"TextualBody","value":"this idea of moral and debted nosov property, from the realm of voluntary charity to the realm of  ","format":"text/plain"},"target":"https://aviary.ecds.emory.edu/collections/1098/collection_resources/31433/file/99583#t=508.22,519.68"},{"id":"https://aviary.ecds.emory.edu/collections/1098/collection_resources/31433/file/99583/transcript/20244/annotation/59","type":"Annotation","motivation":"transcribing","body":{"type":"TextualBody","value":"government-administered poor relief. Martin Luther, decrying the medieval symbiosis, in which the rich","format":"text/plain"},"target":"https://aviary.ecds.emory.edu/collections/1098/collection_resources/31433/file/99583#t=519.68,530.15"},{"id":"https://aviary.ecds.emory.edu/collections/1098/collection_resources/31433/file/99583/transcript/20244/annotation/60","type":"Annotation","motivation":"transcribing","body":{"type":"TextualBody","value":"sought their salvation by giving alms to the poor, and were puffed up with spiritual pride because  ","format":"text/plain"},"target":"https://aviary.ecds.emory.edu/collections/1098/collection_resources/31433/file/99583#t=530.15,536.15"},{"id":"https://aviary.ecds.emory.edu/collections/1098/collection_resources/31433/file/99583/transcript/20244/annotation/61","type":"Annotation","motivation":"transcribing","body":{"type":"TextualBody","value":"of what they had done, advocated the creation of common chests that would provide for the ","format":"text/plain"},"target":"https://aviary.ecds.emory.edu/collections/1098/collection_resources/31433/file/99583#t=536.15,544.55"},{"id":"https://aviary.ecds.emory.edu/collections/1098/collection_resources/31433/file/99583/transcript/20244/annotation/62","type":"Annotation","motivation":"transcribing","body":{"type":"TextualBody","value":"needs of the poor. Actual pieces of legislation like the Leisnig Ordinance, to which Luther wrote  ","format":"text/plain"},"target":"https://aviary.ecds.emory.edu/collections/1098/collection_resources/31433/file/99583#t=544.55,553.01"},{"id":"https://aviary.ecds.emory.edu/collections/1098/collection_resources/31433/file/99583/transcript/20244/annotation/63","type":"Annotation","motivation":"transcribing","body":{"type":"TextualBody","value":"a preface, provided for the ongoing maintenance of the common chests through regular and universal  ","format":"text/plain"},"target":"https://aviary.ecds.emory.edu/collections/1098/collection_resources/31433/file/99583#t=553.01,560.87"},{"id":"https://aviary.ecds.emory.edu/collections/1098/collection_resources/31433/file/99583/transcript/20244/annotation/64","type":"Annotation","motivation":"transcribing","body":{"type":"TextualBody","value":"taxation. And Luther\u0026#39;s, Luther\u0026#39;s commitment to redistributive taxation of this sort stems from  ","format":"text/plain"},"target":"https://aviary.ecds.emory.edu/collections/1098/collection_resources/31433/file/99583#t=560.87,570.08"},{"id":"https://aviary.ecds.emory.edu/collections/1098/collection_resources/31433/file/99583/transcript/20244/annotation/65","type":"Annotation","motivation":"transcribing","body":{"type":"TextualBody","value":"his theology of the Lord\u0026#39;s Supper, in which the believer receives all good, things material and  ","format":"text/plain"},"target":"https://aviary.ecds.emory.edu/collections/1098/collection_resources/31433/file/99583#t=570.08,577.22"},{"id":"https://aviary.ecds.emory.edu/collections/1098/collection_resources/31433/file/99583/transcript/20244/annotation/66","type":"Annotation","motivation":"transcribing","body":{"type":"TextualBody","value":"spiritual, from Christ who has won them. And the place of abundance that the believer resides  ","format":"text/plain"},"target":"https://aviary.ecds.emory.edu/collections/1098/collection_resources/31433/file/99583#t=577.22,586.43"},{"id":"https://aviary.ecds.emory.edu/collections/1098/collection_resources/31433/file/99583/transcript/20244/annotation/67","type":"Annotation","motivation":"transcribing","body":{"type":"TextualBody","value":"in as a result, allows the believer to be free of concern and worry regarding whether the neighbor  ","format":"text/plain"},"target":"https://aviary.ecds.emory.edu/collections/1098/collection_resources/31433/file/99583#t=586.43,596.36"},{"id":"https://aviary.ecds.emory.edu/collections/1098/collection_resources/31433/file/99583/transcript/20244/annotation/68","type":"Annotation","motivation":"transcribing","body":{"type":"TextualBody","value":"to whom the believer is going to distribute things, in turn whether that neighbor is actually entitled  ","format":"text/plain"},"target":"https://aviary.ecds.emory.edu/collections/1098/collection_resources/31433/file/99583#t=596.36,604.16"},{"id":"https://aviary.ecds.emory.edu/collections/1098/collection_resources/31433/file/99583/transcript/20244/annotation/69","type":"Annotation","motivation":"transcribing","body":{"type":"TextualBody","value":"to them. Anticipating the objection that would resound through the coming centuries, Luther said  ","format":"text/plain"},"target":"https://aviary.ecds.emory.edu/collections/1098/collection_resources/31433/file/99583#t=604.16,611.45"},{"id":"https://aviary.ecds.emory.edu/collections/1098/collection_resources/31433/file/99583/transcript/20244/annotation/70","type":"Annotation","motivation":"transcribing","body":{"type":"TextualBody","value":"we can expect greed to creep in here and there, so what? Now, the question of economic inequality  ","format":"text/plain"},"target":"https://aviary.ecds.emory.edu/collections/1098/collection_resources/31433/file/99583#t=611.45,619.16"},{"id":"https://aviary.ecds.emory.edu/collections/1098/collection_resources/31433/file/99583/transcript/20244/annotation/71","type":"Annotation","motivation":"transcribing","body":{"type":"TextualBody","value":"which does so dominate our discussion of tax fairness at the moment in America did reenter or  ","format":"text/plain"},"target":"https://aviary.ecds.emory.edu/collections/1098/collection_resources/31433/file/99583#t=619.16,628.85"},{"id":"https://aviary.ecds.emory.edu/collections/1098/collection_resources/31433/file/99583/transcript/20244/annotation/72","type":"Annotation","motivation":"transcribing","body":{"type":"TextualBody","value":"did enter the theological narrative, particularly in the writing, in the sermons and commentaries  ","format":"text/plain"},"target":"https://aviary.ecds.emory.edu/collections/1098/collection_resources/31433/file/99583#t=628.85,634.58"},{"id":"https://aviary.ecds.emory.edu/collections/1098/collection_resources/31433/file/99583/transcript/20244/annotation/73","type":"Annotation","motivation":"transcribing","body":{"type":"TextualBody","value":"of John Calvin. Calvin insisted that God ordains economic inequality, but he also insisted that God  ","format":"text/plain"},"target":"https://aviary.ecds.emory.edu/collections/1098/collection_resources/31433/file/99583#t=634.58,641.72"},{"id":"https://aviary.ecds.emory.edu/collections/1098/collection_resources/31433/file/99583/transcript/20244/annotation/74","type":"Annotation","motivation":"transcribing","body":{"type":"TextualBody","value":"commands that we alleviate it, and he equips us with compassion so that we desire to alleviate  ","format":"text/plain"},"target":"https://aviary.ecds.emory.edu/collections/1098/collection_resources/31433/file/99583#t=641.72,650.3"},{"id":"https://aviary.ecds.emory.edu/collections/1098/collection_resources/31433/file/99583/transcript/20244/annotation/75","type":"Annotation","motivation":"transcribing","body":{"type":"TextualBody","value":"it. The purpose of economic inequality and Calvin\u0026#39;s political theology was to prompt us to meet each  ","format":"text/plain"},"target":"https://aviary.ecds.emory.edu/collections/1098/collection_resources/31433/file/99583#t=650.3,661.16"},{"id":"https://aviary.ecds.emory.edu/collections/1098/collection_resources/31433/file/99583/transcript/20244/annotation/76","type":"Annotation","motivation":"transcribing","body":{"type":"TextualBody","value":"other\u0026#39;s needs in a way that causes us to need each other, and therefore binds us together and fosters  ","format":"text/plain"},"target":"https://aviary.ecds.emory.edu/collections/1098/collection_resources/31433/file/99583#t=661.16,668.96"},{"id":"https://aviary.ecds.emory.edu/collections/1098/collection_resources/31433/file/99583/transcript/20244/annotation/77","type":"Annotation","motivation":"transcribing","body":{"type":"TextualBody","value":"human solidarity. In other words, Calvin reversed the connection between equality and solidarity  ","format":"text/plain"},"target":"https://aviary.ecds.emory.edu/collections/1098/collection_resources/31433/file/99583#t=668.96,676.13"},{"id":"https://aviary.ecds.emory.edu/collections/1098/collection_resources/31433/file/99583/transcript/20244/annotation/78","type":"Annotation","motivation":"transcribing","body":{"type":"TextualBody","value":"that we usually see. We tend to think of greater economic equality as the goal, and solidarity among  ","format":"text/plain"},"target":"https://aviary.ecds.emory.edu/collections/1098/collection_resources/31433/file/99583#t=676.13,684.35"},{"id":"https://aviary.ecds.emory.edu/collections/1098/collection_resources/31433/file/99583/transcript/20244/annotation/79","type":"Annotation","motivation":"transcribing","body":{"type":"TextualBody","value":"humans as a happy by-product that may or may not result along the way. For Calvin, the problem of  ","format":"text/plain"},"target":"https://aviary.ecds.emory.edu/collections/1098/collection_resources/31433/file/99583#t=684.35,690.86"},{"id":"https://aviary.ecds.emory.edu/collections/1098/collection_resources/31433/file/99583/transcript/20244/annotation/80","type":"Annotation","motivation":"transcribing","body":{"type":"TextualBody","value":"economic inequality was the prompt, which drives us ultimately toward greater human solidarity as  ","format":"text/plain"},"target":"https://aviary.ecds.emory.edu/collections/1098/collection_resources/31433/file/99583#t=690.86,703.7"},{"id":"https://aviary.ecds.emory.edu/collections/1098/collection_resources/31433/file/99583/transcript/20244/annotation/81","type":"Annotation","motivation":"transcribing","body":{"type":"TextualBody","value":"an end result. So, the third thing that I learned in - to recapitulate, the third thing that I learned  ","format":"text/plain"},"target":"https://aviary.ecds.emory.edu/collections/1098/collection_resources/31433/file/99583#t=703.7,713.3"},{"id":"https://aviary.ecds.emory.edu/collections/1098/collection_resources/31433/file/99583/transcript/20244/annotation/82","type":"Annotation","motivation":"transcribing","body":{"type":"TextualBody","value":"from the theological tradition is that we can and should think of tax systems as explicitly  ","format":"text/plain"},"target":"https://aviary.ecds.emory.edu/collections/1098/collection_resources/31433/file/99583#t=713.3,721.49"},{"id":"https://aviary.ecds.emory.edu/collections/1098/collection_resources/31433/file/99583/transcript/20244/annotation/83","type":"Annotation","motivation":"transcribing","body":{"type":"TextualBody","value":"redistributive, but not in a way that seeks economic equality for its own sake. The primary task of  ","format":"text/plain"},"target":"https://aviary.ecds.emory.edu/collections/1098/collection_resources/31433/file/99583#t=721.49,730.19"},{"id":"https://aviary.ecds.emory.edu/collections/1098/collection_resources/31433/file/99583/transcript/20244/annotation/84","type":"Annotation","motivation":"transcribing","body":{"type":"TextualBody","value":"tax systems according to the theologians is to provide for the material needs of all members  ","format":"text/plain"},"target":"https://aviary.ecds.emory.edu/collections/1098/collection_resources/31433/file/99583#t=730.19,737.96"},{"id":"https://aviary.ecds.emory.edu/collections/1098/collection_resources/31433/file/99583/transcript/20244/annotation/85","type":"Annotation","motivation":"transcribing","body":{"type":"TextualBody","value":"of society, so that they can achieve the level of human flourishing that that society has decided  ","format":"text/plain"},"target":"https://aviary.ecds.emory.edu/collections/1098/collection_resources/31433/file/99583#t=737.96,747.02"},{"id":"https://aviary.ecds.emory.edu/collections/1098/collection_resources/31433/file/99583/transcript/20244/annotation/86","type":"Annotation","motivation":"transcribing","body":{"type":"TextualBody","value":"is appropriate. The impulse toward correcting economic inequality, according to the theologians,  ","format":"text/plain"},"target":"https://aviary.ecds.emory.edu/collections/1098/collection_resources/31433/file/99583#t=747.02,756.17"},{"id":"https://aviary.ecds.emory.edu/collections/1098/collection_resources/31433/file/99583/transcript/20244/annotation/87","type":"Annotation","motivation":"transcribing","body":{"type":"TextualBody","value":"is right and good, but it\u0026#39;s only that; an impulse, a prompt. Our task should be to look to the needs of  ","format":"text/plain"},"target":"https://aviary.ecds.emory.edu/collections/1098/collection_resources/31433/file/99583#t=756.17,766.73"},{"id":"https://aviary.ecds.emory.edu/collections/1098/collection_resources/31433/file/99583/transcript/20244/annotation/88","type":"Annotation","motivation":"transcribing","body":{"type":"TextualBody","value":"others - economic equality, perhaps economic growth will follow, or perhaps they won\u0026#39;t. The theologians  ","format":"text/plain"},"target":"https://aviary.ecds.emory.edu/collections/1098/collection_resources/31433/file/99583#t=766.73,776.93"},{"id":"https://aviary.ecds.emory.edu/collections/1098/collection_resources/31433/file/99583/transcript/20244/annotation/89","type":"Annotation","motivation":"transcribing","body":{"type":"TextualBody","value":"would remind us that in the final analysis, the outcome is hidden in God\u0026#39;s mysterious will. So in  ","format":"text/plain"},"target":"https://aviary.ecds.emory.edu/collections/1098/collection_resources/31433/file/99583#t=776.93,786.11"},{"id":"https://aviary.ecds.emory.edu/collections/1098/collection_resources/31433/file/99583/transcript/20244/annotation/90","type":"Annotation","motivation":"transcribing","body":{"type":"TextualBody","value":"summary, I would suggest that we have inherited the theological vision of redistributive taxation, but  ","format":"text/plain"},"target":"https://aviary.ecds.emory.edu/collections/1098/collection_resources/31433/file/99583#t=786.11,794.39"},{"id":"https://aviary.ecds.emory.edu/collections/1098/collection_resources/31433/file/99583/transcript/20244/annotation/91","type":"Annotation","motivation":"transcribing","body":{"type":"TextualBody","value":"without the sense of security that the theologians had, we are frightened of terminology like need or  ","format":"text/plain"},"target":"https://aviary.ecds.emory.edu/collections/1098/collection_resources/31433/file/99583#t=794.39,803.15"},{"id":"https://aviary.ecds.emory.edu/collections/1098/collection_resources/31433/file/99583/transcript/20244/annotation/92","type":"Annotation","motivation":"transcribing","body":{"type":"TextualBody","value":"redistribution because we think that if we follow those thoughts to their logical conclusions, they  ","format":"text/plain"},"target":"https://aviary.ecds.emory.edu/collections/1098/collection_resources/31433/file/99583#t=803.15,809.73"},{"id":"https://aviary.ecds.emory.edu/collections/1098/collection_resources/31433/file/99583/transcript/20244/annotation/93","type":"Annotation","motivation":"transcribing","body":{"type":"TextualBody","value":"will deprive us of the good things of life. But the impulse persists, bubbling up from time to time, the  ","format":"text/plain"},"target":"https://aviary.ecds.emory.edu/collections/1098/collection_resources/31433/file/99583#t=809.73,817.71"},{"id":"https://aviary.ecds.emory.edu/collections/1098/collection_resources/31433/file/99583/transcript/20244/annotation/94","type":"Annotation","motivation":"transcribing","body":{"type":"TextualBody","value":"impulse toward correcting economic inequality. The theologians would say that we should not  ","format":"text/plain"},"target":"https://aviary.ecds.emory.edu/collections/1098/collection_resources/31433/file/99583#t=817.71,824.85"},{"id":"https://aviary.ecds.emory.edu/collections/1098/collection_resources/31433/file/99583/transcript/20244/annotation/95","type":"Annotation","motivation":"transcribing","body":{"type":"TextualBody","value":"reject that impulse, but we should view it as an impulse and not as a goal. Neither should we view  ","format":"text/plain"},"target":"https://aviary.ecds.emory.edu/collections/1098/collection_resources/31433/file/99583#t=824.85,832.14"},{"id":"https://aviary.ecds.emory.edu/collections/1098/collection_resources/31433/file/99583/transcript/20244/annotation/96","type":"Annotation","motivation":"transcribing","body":{"type":"TextualBody","value":"efficiency as a goal. They would tell us that tax justice will only exist if we treat justice itself  ","format":"text/plain"},"target":"https://aviary.ecds.emory.edu/collections/1098/collection_resources/31433/file/99583#t=832.14,846.15"},{"id":"https://aviary.ecds.emory.edu/collections/1098/collection_resources/31433/file/99583/transcript/20244/annotation/97","type":"Annotation","motivation":"transcribing","body":{"type":"TextualBody","value":"as a balance of these competing considerations, centering on the meeting of human needs. Thank you.","format":"text/plain"},"target":"https://aviary.ecds.emory.edu/collections/1098/collection_resources/31433/file/99583#t=846.15,861.0"}]},{"id":"https://aviary.ecds.emory.edu/collections/1098/collection_resources/31433/file/99583/transcript/20244","type":"AnnotationPage","label":{"en":["English [Transcript]"]},"items":[{"id":"https://aviary.ecds.emory.edu/collections/1098/collection_resources/31433/file/99583/transcript/20244/annotation/98","type":"Annotation","motivation":"subtitling","body":{"type":"TextualBody","value":"https://d9jk7wjtjpu5g.cloudfront.net/file_transcripts/associated_files/000/020/244/original/transcript_1603467843.vtt20201023-14107-16nke96?1603453443","format":"text/vtt","language":"en"},"target":"https://d9jk7wjtjpu5g.cloudfront.net/file_transcripts/associated_files/000/020/244/original/transcript_1603467843.vtt20201023-14107-16nke96?1603453443"}]}]}]}