1. What are the fundamental tax policies that underpin the American tax system?

2. How do tax policies either positively or negatively impact human flourishing?

3. What does Scripture teach with regard to the interrelationship between tax policy and human flourishing?

4. While we all are aware of how the government can be inefficient, there is an area where the government is highly effective--modifying behavior through tax incentives. It explains why we have so many homeowners, why we give generously, where we choose to live, and where we work. Why is it important that we critique the government to assure that it does not abuse this power?

5. The preference between a graduated income tax and a flat tax has moral implications. In finding a system that is "fair," are there any principles that help us determine what is fair?

6. Every tribute of the corporate form (e.g. limited liability, easy transfer of ownership, life beyond a human life) is designed to serve a single end--the aggregation of capital. This has allowed our society to do some marvelous things which could not otherwise have been possible, such as building computers, airplanes, automobiles, as in our sector, hospitals, and universities. The corporation has done a lot of good. But is there a limit on what it should be able to do? It has no independent moral views. Our laws make it amoral, and it only reflects the values of its leadership. Tax policy can bend the will of corporations. For example, if a corporation gets a tax break for community development, the corporations will take a strong interest in that. If taxes are raised for having full-time employees, then corporations will seek to reduce the number of full-time employees. What should be the Christian's attitude towards the great power given to the institution that is entirely the creation of law?