Steven Chung (Tax Attorney, Los Angeles), Was Jesus Born In Bethlehem For Tax Reasons?:
Chapter 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. … 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. …
So was Jesus born in Bethlehem for tax purposes? It depends on where your own research takes you
