Federal Tax Policy And Charitable Giving

Author : Charles T. Clotfelter
Publisher : University of Chicago Press
Page : 336 pages
File Size : 49,5 Mb
Release : 2007-12-01
Category : Business & Economics
ISBN : 9780226110615

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Federal Tax Policy and Charitable Giving by Charles T. Clotfelter Pdf

The United States is distinctive among Western countries in its reliance on nonprofit institutions to perform major social functions. This reliance is rooted in American history and is fostered by federal tax provisions for charitable giving. In this study, Charles T. Clotfelter demonstrates that changes in tax policy—effected through legislation or inflation—can have a significant impact on the level and composition of giving. Clotfelter focuses on empirical analysis of the effects of tax policy on charitable giving in four major areas: individual contributions, volunteering, corporate giving, and charitable bequests. For each area, discussions of economic theory and relevant tax law precede a review of the data and methodology used in econometric studies of charitable giving. In addition, new econometric analyses are presented, as well as empirical data on the effect of taxes on foundations. While taxes are not the most important determinant of contributions, the results of the analyses presented here suggest that charitable deductions, as well as tax rates and other aspects of the tax system, are significant factors in determining the size and distribution of charitable giving. This work is a model for policy-oriented research efforts, but it also supplies a major (and very timely) addition to the evidence that must inform future proposals for tax reform.

Author : Gabrielle Fack,Camille Landais
Publisher : Oxford University Press
Page : 184 pages
File Size : 50,5 Mb
Release : 2016-09-01
Category : Business & Economics
ISBN : 9780191035623

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Charitable Giving and Tax Policy by Gabrielle Fack,Camille Landais Pdf

Over the past couple of decades, differentials in the level of private contributions to charitable organizations have become a central matter of public policy. Because private charitable contributions finance many socially valuable activities (for example, education and the arts), many governments have tried to boost private philanthropy through various active policy interventions. Furthermore, the temptation to rely on private contributions to finance the provision of public goods has increased substantially in recent years as fiscal constraints have become tighter. Yet there is little robust quantitative evidence regarding the differentials in private charitable giving across countries, and more importantly very little consensus on why these differentials may exist. This volume provides an original, comparative, and historical analysis of charitable giving and of tax policies towards private philanthropy across different countries. It sheds new light on the determinants of private philanthropy and offers interesting practical insights for improving tax policies towards charitable giving.

Author : United States. Congress. Joint Committee on Internal Revenue Taxation,United States. Congress. House. Committee on Ways and Means
Publisher : Unknown
Page : 12 pages
File Size : 55,6 Mb
Release : 1976
Category : Tax expenditures
ISBN : UOM:39015078703892

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Estimates of Federal Tax Expenditures by United States. Congress. Joint Committee on Internal Revenue Taxation,United States. Congress. House. Committee on Ways and Means Pdf

Author : Bruce R. Hopkins
Publisher : Unknown
Page : 824 pages
File Size : 46,8 Mb
Release : 2000
Category : Business & Economics
ISBN : STANFORD:36105060442410

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The Tax Law of Charitable Giving by Bruce R. Hopkins Pdf

Charitable giving involves a complex set of rules and regulations with high monetary stakes. This book provides comprehensive information on the laws, definitions, and forms of various charitable gifts, ranging from art to real estate and beyond. This book is supplemented annually.

Author : United States
Publisher : Unknown
Page : 1508 pages
File Size : 49,8 Mb
Release : 1952
Category : Law
ISBN : UCR:31210025663863

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United States Code by United States Pdf

Author : OECD
Publisher : OECD Publishing
Page : 640 pages
File Size : 46,9 Mb
Release : 2020-04-30
Category : Electronic
ISBN : 9789264451186

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Taxing Wages 2020 by OECD Pdf

This annual publication provides details of taxes paid on wages in OECD countries. It covers personal income taxes and social security contributions paid by employees, social security contributions and payroll taxes paid by employers, and cash benefits received by workers.

Author : Rob Reich
Publisher : Princeton University Press
Page : 258 pages
File Size : 40,7 Mb
Release : 2020-05-05
Category : Philosophy
ISBN : 9780691202273

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Just Giving by Rob Reich Pdf

The troubling ethics and politics of philanthropy Is philanthropy, by its very nature, a threat to today’s democracy? Though we may laud wealthy individuals who give away their money for society’s benefit, Just Giving shows how such generosity not only isn’t the unassailable good we think it to be but might also undermine democratic values. Big philanthropy is often an exercise of power, the conversion of private assets into public influence. And it is a form of power that is largely unaccountable and lavishly tax-advantaged. Philanthropy currently fails democracy, but Rob Reich argues that it can be redeemed. Just Giving investigates the ethical and political dimensions of philanthropy and considers how giving might better support democratic values and promote justice.

Author : Clarence Douglas Dillon,Tax Institute of America
Publisher : Unknown
Page : 260 pages
File Size : 47,5 Mb
Release : 1972
Category : Social Science
ISBN : 0912052287

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Tax Impacts on Philanthropy by Clarence Douglas Dillon,Tax Institute of America Pdf

Author : Anonim
Publisher : Unknown
Page : 56 pages
File Size : 46,7 Mb
Release : 1995
Category : Tax revenue estimating
ISBN : MINN:30000005343094

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Tax Withholding and Estimated Tax by Anonim Pdf

Author : United States. Internal Revenue Service
Publisher : Unknown
Page : 284 pages
File Size : 40,5 Mb
Release : 1990
Category : Individual retirement accounts
ISBN : NYPL:33433019921778

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Individual retirement arrangements (IRAs) by United States. Internal Revenue Service Pdf

Author : Joseph J. Cordes,Robert D. Ebel,Jane Gravelle
Publisher : The Urban Insitute
Page : 522 pages
File Size : 49,9 Mb
Release : 2005
Category : Business & Economics
ISBN : 0877667527

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The Encyclopedia of Taxation & Tax Policy by Joseph J. Cordes,Robert D. Ebel,Jane Gravelle Pdf

"From adjusted gross income to zoning and property taxes, the second edition of The Encyclopedia of Taxation and Tax Policy offers the best and most complete guide to taxes and tax-related issues. More than 150 tax practitioners and administrators, policymakers, and academics have contributed. The result is a unique and authoritative reference that examines virtually all tax instruments used by governments (individual income, corporate income, sales and value-added, property, estate and gift, franchise, poll, and many variants of these taxes), as well as characteristics of a good tax system, budgetary issues, and many current federal, state, local, and international tax policy issues. The new edition has been completely revised, with 40 new topics and 200 articles reflecting six years of legislative changes. Each essay provides the generalist with a quick and reliable introduction to many topics but also gives tax specialists the benefit of other experts' best thinking, in a manner that makes the complex understandable. Reference lists point the reader to additional sources of information for each topic. The first edition of The Encyclopedia of Taxation and Tax Policy was selected as an Outstanding Academic Book of the Year (1999) by Choice magazine."--Publisher's website.

Author : M. Elena Hoffstein,Laura Elizabeth West
Publisher : Unknown
Page : 128 pages
File Size : 41,6 Mb
Release : 2021
Category : Charitable uses, trusts, and foundations
ISBN : 0779898109

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Charitable Giving In Canada by M. Elena Hoffstein,Laura Elizabeth West Pdf

Author : Henry Peter,Giedre Lideikyte Huber
Publisher : Routledge
Page : 759 pages
File Size : 50,6 Mb
Release : 2021-12-24
Category : Business & Economics
ISBN : 9781000514247

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The Routledge Handbook of Taxation and Philanthropy by Henry Peter,Giedre Lideikyte Huber Pdf

The Routledge Handbook of Taxation and Philanthropy ventures into a territory that is still widely unexplored. It contains 30 academic contributions that aim to provide a better understanding of whether, why, and how philanthropic initiatives, understood as voluntary contributions for the common good, can and should be fostered by states through tax incentives. The topic has been addressed from a multidisciplinary and multicultural perspective – covering neuroeconomics, sociology, political science, psychology, affective sciences, philosophy, behavioral economy, and law – because of its global and multifaceted nature. It also contains the OECD report on Taxation and Philanthropy released in November 2020, which was prepared in this context as a result of a collaboration with the Geneva Centre for Philanthropy of the University of Geneva. The book is divided into four sections, exploring, respectively, the justification of tax incentives for philanthropy, theoretical and empirical insights about taxes, efficiency and donor behavior in that context, and tax incentives for cross-border philanthropy and for hybrid entities and social entrepreneurship. It is believed that this volume will be a landmark yet only the beginning of a journey in which a lot remains to be studied, learned, and said.

Author : Anonim
Publisher : Unknown
Page : 52 pages
File Size : 45,5 Mb
Release : 1998
Category : Aliens
ISBN : MINN:30000005590827

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U.S. Tax Guide for Aliens by Anonim Pdf

Author : United States. Internal Revenue Service
Publisher : Unknown
Page : 12 pages
File Size : 40,7 Mb
Release : 2024-06-30
Category : Electronic
ISBN : STANFORD:36105127904980

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Basis of Assets by United States. Internal Revenue Service Pdf