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Religious exemptions have a long history in American law, but have become especially controversial over the last several years. The essays in this volume addres

Although it is often charged with hostility toward religion, First Amendment doctrine in fact treats religion as a distinctive human good. It insists, however,

A sustained argument that a general right to conscientious exemption should be equally available to religious and non-religious objectors alike.

The Federal Constitutionall Law on taxation and religion -- State Consitutions on religion and taxation -- The Internal revenue Code and religious institutions