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- Title
Policy Forum: Reflections on the First-Time Donor Credit--The Link Between Donation Incentives and the Regulation of Legal Charity.
- Authors
Parachin, Adam
- Abstract
The author discusses the introduction of a new charitable donation incentive by the 2013 federal budget in form of a first-time donor credit (FTDC) that is a targeted tax concession. Topics discussed include conclusion of policy review process bought by FTDC, violation of traditional tax norms of neutrality and horizontal equity by FTDC and attraction of new donations by FTDC from economic perspective.
- Subjects
FEDERAL budgets; SERVICES for charities; TAX credits; SECURITIES industry laws; STOCKS (Finance); ENDOWMENTS; ECONOMICS
- Publication
Canadian Tax Journal / Revue Fiscale Canadienne, 2013, Vol 61, Issue 4, p1109
- ISSN
0008-5111
- Publication type
Article