Abusive taxation of religious minorities. A comparative study of Tai Ji Men in Taiwan and the Jehovah’s Witnesses in France.

Abstract

On 23 April 2023, US Senator Orrin Hatch passed away at age 88. Two of his main interests were tax reform and religious liberty, topics that sometimes happen to intersect.2 Senator Hatch was well aware that abusive taxation can target religious or spiritual movements or religiously motivated advocacy groups which, for whatever reason, are disliked by some tax bureaucrats. One such instance is the case of Tai Ji Men in Taiwan, which remains unre- solved after more than 25 years of legal battles and public advocacy.3 I will com- pare that case with ones that the European Court of Human Rights has consid- ered in the last two decades.