Ensuring Fairness to Taxpayers

Thinking Biblically about Immigrants and Immigration Reform Series

September 30, 2019

A significant concern for many Americans when it comes to immigration is: Can we afford this? Many taxpaying American citizens want to be generous, but with significant economic need among those already within the U.S. , they wonder: Can the country afford to receive additional immigrants from other countries? 

It’s important that immigration policies are fair to taxpayers. While a just society will protect uniquely vulnerable populations such as children, the elderly and those who have a disability that prevents them from working, in general, everyone should be expected to work to provide for their own basic needs. The Apostle Paul wrote to the Thessalonian believers that those who were unwilling to work should not eat (2 Thessalonians 3:10), and likewise it’s right to expect immigrants to work, not to depend upon social programs funded by the taxes paid by others. 

Overall, immigrants actually have a higher labor participation rate than native-born U.S. citizens, and they tend to be concentrated in key industries, complementing rather 31 than replacing the work that most American citizens want and have the skills to do. That’s true both in sectors of our economy requiring a great deal of education, such as technology and medicine, and in those that don’t usually require advanced education, such as working on farms, in restaurants or in hotels, where the jobs immigrants accept often create other jobs that are usually held by U.S. citizens up and down the supply chain. For example, if an immigrant isn’t willing to take a hard-to-fill job picking strawberries, a truck driver to transport those strawberries — who is much more likely to be a U.S. citizen — is also likely to be out of a job. Were it not for immigrants who are willing to work washing dishes, the waitress at the front of a restaurant might not have a job, either. 

It’s true that some categories of immigrants receive some governmental assistance, which involves some costs to taxpayers. While most family- or employer-sponsored immigrants, as well as anyone who is undocumented, are ineligible for most federal means-tested public benefits, those who come to the U.S. as refugees do qualify for benefits such as food stamps, as well as some initial resettlement assistance. But, while there may be a net cost to taxpayers for a few years, in the long run these individuals actually contribute more in taxes than they receive: A study by economists at the University of Notre Dame finds that, 20 years after arrival, the average refugee adult has contributed about $21,000 more in taxes than the combined costs of public benefits they have qualified for and initial resettlement assistance. A recent government study found that, between 2005 and 2014, government spent $206 billion on refugees, but during the same time period received $269 billion in taxes at all levels, a net contribution of about $63 billion.  

This cost-benefit analysis underscores that, in our focus on fairness to taxpayers, it’s important to recognize that the base of those paying taxes in the U.S. includes many immigrants. Overall, immigrants — including those who are not yet naturalized and thus cannot vote — contributed an estimated $328 billion in local, state and federal taxes in 2014. And, of course, they are also paying for goods and services in our communities, 34 increasing the overall size of the economy and creating jobs for others. Many presume that undocumented immigrants — those living and usually working in the U.S. unlawfully — are not paying taxes, but this turns out not to be true. Like anyone else in our economy, they pay sales tax when they go shopping or buy a car. Those state and local taxes add up to about $7 billion annually for all states. Undocumented 35 immigrants also pay property tax, whether directly as homeowners or indirectly as renters, and those taxes from all states add up to roughly $3.6 billion annually. 

And while it’s true that many undocumented immigrants are being paid by unscrupulous employers in cash, off the books, and thus not having income taxes withheld, the Social Security Administration estimates that about half of these unauthorized workers are having payroll taxes taken from their paychecks. In fact, the Social Security Administration has said that individuals whom they believe to be unauthorized workers contribute as much as $12 billion per year that they will never be eligible to receive as a retirement benefit.  

However, the fact remains that some undocumented immigrants have not fully paid their taxes, which is unfair to the rest of American taxpayers who have worked hard and paid their fair share. This is another reason why amnesty is the wrong approach. Any path to legal status or citizenship should make sure that American taxpayers are treated fairly in the process by requiring undocumented immigrants to make things right through a process of restitution. 

Immigrants are an important part of the U.S. economy. While Christians should value immigrants as human persons made in God’s image regardless of any economic contribution, it is fair that the government consider economic opportunities and impacts as it develops immigration policy, pursuing flourishing for all Americans and being fair to taxpayers, whether they’re native-born American citizens or immigrants. 

This is an excerpt from Thinking Biblically about Immigrants and Immigration Reform, an e-book recently published by the Evangelical Immigration Table (EIT).

Policy Staff

The policy staff works on behalf of the Southern Baptist interests in the ERLC's Washington, D.C., office, the Leland House. Read More by this Author

Article 12: The Future of AI

We affirm that AI will continue to be developed in ways that we cannot currently imagine or understand, including AI that will far surpass many human abilities. God alone has the power to create life, and no future advancements in AI will usurp Him as the Creator of life. The church has a unique role in proclaiming human dignity for all and calling for the humane use of AI in all aspects of society.

We deny that AI will make us more or less human, or that AI will ever obtain a coequal level of worth, dignity, or value to image-bearers. Future advancements in AI will not ultimately fulfill our longings for a perfect world. While we are not able to comprehend or know the future, we do not fear what is to come because we know that God is omniscient and that nothing we create will be able to thwart His redemptive plan for creation or to supplant humanity as His image-bearers.

Genesis 1; Isaiah 42:8; Romans 1:20-21; 5:2; Ephesians 1:4-6; 2 Timothy 1:7-9; Revelation 5:9-10

Article 11: Public Policy

We affirm that the fundamental purposes of government are to protect human beings from harm, punish those who do evil, uphold civil liberties, and to commend those who do good. The public has a role in shaping and crafting policies concerning the use of AI in society, and these decisions should not be left to those who develop these technologies or to governments to set norms.

We deny that AI should be used by governments, corporations, or any entity to infringe upon God-given human rights. AI, even in a highly advanced state, should never be delegated the governing authority that has been granted by an all-sovereign God to human beings alone. 

Romans 13:1-7; Acts 10:35; 1 Peter 2:13-14

Article 10: War

We affirm that the use of AI in warfare should be governed by love of neighbor and the principles of just war. The use of AI may mitigate the loss of human life, provide greater protection of non-combatants, and inform better policymaking. Any lethal action conducted or substantially enabled by AI must employ 5 human oversight or review. All defense-related AI applications, such as underlying data and decision-making processes, must be subject to continual review by legitimate authorities. When these systems are deployed, human agents bear full moral responsibility for any actions taken by the system.

We deny that human agency or moral culpability in war can be delegated to AI. No nation or group has the right to use AI to carry out genocide, terrorism, torture, or other war crimes.

Genesis 4:10; Isaiah 1:16-17; Psalm 37:28; Matthew 5:44; 22:37-39; Romans 13:4

Article 9: Security

We affirm that AI has legitimate applications in policing, intelligence, surveillance, investigation, and other uses supporting the government’s responsibility to respect human rights, to protect and preserve human life, and to pursue justice in a flourishing society.

We deny that AI should be employed for safety and security applications in ways that seek to dehumanize, depersonalize, or harm our fellow human beings. We condemn the use of AI to suppress free expression or other basic human rights granted by God to all human beings.

Romans 13:1-7; 1 Peter 2:13-14

Article 8: Data & Privacy

We affirm that privacy and personal property are intertwined individual rights and choices that should not be violated by governments, corporations, nation-states, and other groups, even in the pursuit of the common good. While God knows all things, it is neither wise nor obligatory to have every detail of one’s life open to society.

We deny the manipulative and coercive uses of data and AI in ways that are inconsistent with the love of God and love of neighbor. Data collection practices should conform to ethical guidelines that uphold the dignity of all people. We further deny that consent, even informed consent, although requisite, is the only necessary ethical standard for the collection, manipulation, or exploitation of personal data—individually or in the aggregate. AI should not be employed in ways that distort truth through the use of generative applications. Data should not be mishandled, misused, or abused for sinful purposes to reinforce bias, strengthen the powerful, or demean the weak.

Exodus 20:15, Psalm 147:5; Isaiah 40:13-14; Matthew 10:16 Galatians 6:2; Hebrews 4:12-13; 1 John 1:7 

Article 7: Work

We affirm that work is part of God’s plan for human beings participating in the cultivation and stewardship of creation. The divine pattern is one of labor and rest in healthy proportion to each other. Our view of work should not be confined to commercial activity; it must also include the many ways that human beings serve each other through their efforts. AI can be used in ways that aid our work or allow us to make fuller use of our gifts. The church has a Spirit-empowered responsibility to help care for those who lose jobs and to encourage individuals, communities, employers, and governments to find ways to invest in the development of human beings and continue making vocational contributions to our lives together.

We deny that human worth and dignity is reducible to an individual’s economic contributions to society alone. Humanity should not use AI and other technological innovations as a reason to move toward lives of pure leisure even if greater social wealth creates such possibilities.

Genesis 1:27; 2:5; 2:15; Isaiah 65:21-24; Romans 12:6-8; Ephesians 4:11-16

Article 6: Sexuality

We affirm the goodness of God’s design for human sexuality which prescribes the sexual union to be an exclusive relationship between a man and a woman in the lifelong covenant of marriage.

We deny that the pursuit of sexual pleasure is a justification for the development or use of AI, and we condemn the objectification of humans that results from employing AI for sexual purposes. AI should not intrude upon or substitute for the biblical expression of sexuality between a husband and wife according to God’s design for human marriage.

Genesis 1:26-29; 2:18-25; Matthew 5:27-30; 1 Thess 4:3-4

Article 5: Bias

We affirm that, as a tool created by humans, AI will be inherently subject to bias and that these biases must be accounted for, minimized, or removed through continual human oversight and discretion. AI should be designed and used in such ways that treat all human beings as having equal worth and dignity. AI should be utilized as a tool to identify and eliminate bias inherent in human decision-making.

We deny that AI should be designed or used in ways that violate the fundamental principle of human dignity for all people. Neither should AI be used in ways that reinforce or further any ideology or agenda, seeking to subjugate human autonomy under the power of the state.

Micah 6:8; John 13:34; Galatians 3:28-29; 5:13-14; Philippians 2:3-4; Romans 12:10

Article 4: Medicine

We affirm that AI-related advances in medical technologies are expressions of God’s common grace through and for people created in His image and that these advances will increase our capacity to provide enhanced medical diagnostics and therapeutic interventions as we seek to care for all people. These advances should be guided by basic principles of medical ethics, including beneficence, non-maleficence, autonomy, and justice, which are all consistent with the biblical principle of loving our neighbor.

We deny that death and disease—effects of the Fall—can ultimately be eradicated apart from Jesus Christ. Utilitarian applications regarding healthcare distribution should not override the dignity of human life. Fur- 3 thermore, we reject the materialist and consequentialist worldview that understands medical applications of AI as a means of improving, changing, or completing human beings.

Matthew 5:45; John 11:25-26; 1 Corinthians 15:55-57; Galatians 6:2; Philippians 2:4

Article 3: Relationship of AI & Humanity

We affirm the use of AI to inform and aid human reasoning and moral decision-making because it is a tool that excels at processing data and making determinations, which often mimics or exceeds human ability. While AI excels in data-based computation, technology is incapable of possessing the capacity for moral agency or responsibility.

We deny that humans can or should cede our moral accountability or responsibilities to any form of AI that will ever be created. Only humanity will be judged by God on the basis of our actions and that of the tools we create. While technology can be created with a moral use in view, it is not a moral agent. Humans alone bear the responsibility for moral decision making.

Romans 2:6-8; Galatians 5:19-21; 2 Peter 1:5-8; 1 John 2:1

Article 2: AI as Technology

We affirm that the development of AI is a demonstration of the unique creative abilities of human beings. When AI is employed in accordance with God’s moral will, it is an example of man’s obedience to the divine command to steward creation and to honor Him. We believe in innovation for the glory of God, the sake of human flourishing, and the love of neighbor. While we acknowledge the reality of the Fall and its consequences on human nature and human innovation, technology can be used in society to uphold human dignity. As a part of our God-given creative nature, human beings should develop and harness technology in ways that lead to greater flourishing and the alleviation of human suffering.

We deny that the use of AI is morally neutral. It is not worthy of man’s hope, worship, or love. Since the Lord Jesus alone can atone for sin and reconcile humanity to its Creator, technology such as AI cannot fulfill humanity’s ultimate needs. We further deny the goodness and benefit of any application of AI that devalues or degrades the dignity and worth of another human being. 

Genesis 2:25; Exodus 20:3; 31:1-11; Proverbs 16:4; Matthew 22:37-40; Romans 3:23

Article 1: Image of God

We affirm that God created each human being in His image with intrinsic and equal worth, dignity, and moral agency, distinct from all creation, and that humanity’s creativity is intended to reflect God’s creative pattern.

We deny that any part of creation, including any form of technology, should ever be used to usurp or subvert the dominion and stewardship which has been entrusted solely to humanity by God; nor should technology be assigned a level of human identity, worth, dignity, or moral agency.

Genesis 1:26-28; 5:1-2; Isaiah 43:6-7; Jeremiah 1:5; John 13:34; Colossians 1:16; 3:10; Ephesians 4:24