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- Title
"A Case for Taxing Charitable Donations.".
- Authors
Mawani, Amin
- Abstract
The article looks at issues that may arise from imposing tax on charitable donations in the U.S. Tax treatment in the form of deductions and credits contribute to the growth of philanthropy. The two grounds that may be considered in the taxation of status-motivated contributions include: equity may justify the taxation of charitable contributions; and efficiency grounds may justify the imposition of tax on charitable contributions as a means of internalizing the negative externality linked with status acquisition.
- Subjects
UNITED States; CHARITABLE giving; TAX deductions; TAX administration &; procedure; EQUITY (Law); EXTERNALITIES
- Publication
Canadian Tax Journal / Revue Fiscale Canadienne, 2007, Vol 55, Issue 4, p952
- ISSN
0008-5111
- Publication type
Article