Government

Was Jesus Born In Bethlehem For Tax Reasons?

Assuming a census existed at the time of Jesus’s birth, how would it help with taxation?

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Jesus_Christ_(German_steel_engraving)_detailChapter 2 of the Gospel of Luke states that Caesar Augustus issued a decree that the world should be taxed based on their ancestral lineage. So Joseph and Mary traveled from Nazareth to Bethlehem because Joseph was descended from King David. There, Mary gave birth to Jesus in a manger.

This implies that Jesus was born in Bethlehem for tax purposes. But is this accurate?

The word tax was used only in the King James Bible. This version, while still popular today, uses some English which is no longer in modern use. Those who went to Sunday School as children were probably bemused by Genesis 4:1 where it states that “Adam knew Eve his wife, and she conceived and bore Cain.”

Modern versions of the Bible state that instead of a tax, Caesar Augustus either decreed a census of the Roman world (New International Version), everyone must be “enrolled” (American Standard Version), or that everyone must be registered (English Standard Version). While these suggest that Caesar Augustus wanted to count the number of his subjects, information from a census was also used for tax purposes at the time.

A number of modern scholars claim that the census — formally known as the Census of Quirinius — took place in 6 CE which is around 10 years after the historically accepted birth year of Jesus. Most have acknowledged that Luke could have been wrong; others have provided explanations for the discrepancy.

Assuming a census existed at the time of Jesus’s birth, how would it help with taxation? The Roman Empire’s tax revenue mainly came from property taxes, poll taxes, tribute from conquered lands, and various sales taxes and duties from ships. There was a wealth tax of 1% (3% during war) on the value of all assets. There was an income tax, but that was only imposed on government monopolies, not individuals.

It is not clear as to what information had to be disclosed in the census. If only the bare minimum was needed, then the census was probably useful for poll tax purposes while a thorough disclosure of financial information suggests it would be used for income or wealth taxes. Places with high population density or high levels of commerce could be studied further by the government to determine whether additional taxes are appropriate.

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Did Joseph and Mary have to travel all the way to Bethlehem? It has been estimated that traveling from Nazareth to Bethlehem at that time would take at least three days. Also, keep in mind that Mary was in her ninth month of pregnancy which would further increase the travel time.

The simplest explanation was because they were required to by law and noncompliance would result in a very stiff punishment. The punishment is unknown, but a harsh one would not be surprising under the government at that time. For example, in Matthew, King Herod ordered the slaying of all children under 2 years old when the three wise men did not return to him after meeting the baby Jesus.

Requiring travel to one’s ancestral home for tax or census purposes creates a few practical problems. First, taking into account the people who left their homelands — in particular the Jewish diaspora going back to 722 BCE — it would have been difficult or impossible for many to return to their ancestral home.

The second problem would be establishing how far back the “ancestor” was. Would every Jew have to claim the Garden of Eden as their ancestral home? Claiming King David would make for a great flex, but is it worth a three-day trek through a desert? Why not claim Uncle Jehoshaphat who lived only three houses away?

It is worth noting that the Gospel of Matthew does not mention Joseph and Mary traveling from Nazareth to Bethlehem. In fact, they had a home, which suggests that Jesus was not born in a manger.

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So was Jesus born in Bethlehem for tax purposes? It depends on where your own research takes you. I am content with whatever conclusion you come to so long as Christmas remains a federal and state holiday.

Steven Chung is a tax attorney in Los Angeles, California. He helps people with basic tax planning and resolve tax disputes. He is also sympathetic to people with large student loans. He can be reached via email at stevenchungatl@gmail.com. Or you can connect with him on Twitter (@stevenchung) and connect with him on LinkedIn.

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