should we tax non-profits including churches?

A really provocative question from many angles...

A few principles:

a.) the Church should not lobby for subsidies

b.) one can make a good case to tax any productive entity-- to deal with "negative externalities" and to provide "public goods" (as economists define them)

c.) that said, one can make a case for exempting non-profits

d.) in any case, all non-profits should be treated the same for tax purposes; please, no discrimination or bigotry against religion

e.) remember that all taxes are always borne by people-- consumers, workers, owners, etc.

f.) tax increases (e.g., on non-profits or on services) should be offset by tax decreases elsewhere