The church tax exemption is antiquated. Historically, this tradition finds its roots in more religious time periods. The modern age leaves no room for such a policy because it no longer assumes the religious involvement of all citizens. Since a portion of modern society's population is non-religious, the government ignores shifting attitudes toward religion by maintaining church tax exemption. A church tax has emerged in many European countries such as Italy, Spain, and Germany, to name a few. By implementing the tax, these communities "caught up" with modern times, and have seen no decline in religious involvement.
The argument assumes that earlier times were more religious than the modern age. There is no evidence to support this.
[P1] The lack of taxes for churches is a policy from a time when religion played a much more important role in society. [P2] It is no longer relevant.
Rejecting the premises
[Rejecting P2] People are not necessarily less religious now.