America鈥檚 Catholic bishops should practice what they preach, according to Notre Dame Law 91视频 professor Matthew J. Barrett.p. In an article in the March 29 edition of America magazine, Barrett observes that under the canon law of the Catholic Church, 鈥渂ishops are often tax collectors too, regularly levying tariffs on the parishes of their dioceses 鈥ometimes called diocesan assessments, quotas, mandatory targets or fees,鈥� but he cites a 2003 Notre Dame Law 91视频 study to assert 鈥渢hat bishops who impose diocesan taxes in the United States use flat tax rates almost four times more frequently than progressive rates.鈥漰. Barrett argues that this practice contravenes the imperatives of Catholic social teaching, which insists that tax burdens be proportionate to citizens鈥� ability to pay. This emphasis on distributive justice has roots as ancient as the Gospel accounts of the Apostles鈥� common purse and was affirmed by the American bishops as recently as their 1986 pastoral letter on the economy, which, Barrett says, 鈥渆xplicitly endorsed a progressive tax scheme 鈥榖ased on assessment according to ability to pay鈥� as a 鈥檖rime necessity for basic justice.鈥漰. 鈥淸T]he bishops would do well to follow their own counsel,鈥� Barrett writes 鈥淏oth collectively and individually, they should review their diocesan tax policies and practices to determine whether they 鈥榝low from the ethical moral vision鈥� articulated in their pastoral letter.鈥漰. A longer version of the article will soon appear in The Jurist.p. A member of the Notre Dame Law 91视频 faculty since 1990, Barrett teaches business-related courses, including accounting for lawyers and federal income taxation. He is a certified public accountant and coauthor of the second edition of the law school casebook 鈥淎ccounting for Lawyers.鈥� He has served on the parish council at St. Joseph Church in South Bend, assists the Notre Dame Legal Aid Clinic with tax and not-for-profit corporation issues, is a volunteer tax preparer for low-income taxpayers with Notre Dame鈥檚 Tax Assistance Program, and advises South Bend鈥檚 Center for the Homeless on tax and corporate matters.
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