| 来源类型 | Research Report |
| 规范类型 | 报告 |
| Evaluating the Charitable Deduction and Proposed Reforms | |
| Roger Colinvaux; Brian Galle; C. Eugene Steuerle | |
| 发表日期 | 2012-06-13 |
| 出版年 | 2012 |
| 语种 | 英语 |
| 概述 | Many recent proposals for budget and tax reform would change the value of the charitable contribution deduction. This report provides context for policymakers who may be considering one or more of these reforms, as well as for other interested observers. We first offer a basic overview of charitable giving and the legal rules for claiming the deduction. Next we discuss the various rationales that have been |
| 摘要 | Many recent proposals for budget and tax reform would change the value of the charitable contribution deduction. This report provides context for policymakers who may be considering one or more of these reforms, as well as for other interested observers. We first offer a basic overview of charitable giving and the legal rules for claiming the deduction. Next we discuss the various rationales that have been offered in its support and highlight critiques of the deduction. We then examine various proposed reforms, including caps, floors, credits, and grants, in light of those critiques.
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| 主题 | Economic Growth and Productivity ; Nonprofits and Philanthropy ; Taxes and Budget |
| URL | https://www.urban.org/research/publication/evaluating-charitable-deduction-and-proposed-reforms |
| 来源智库 | Urban Institute (United States) |
| 资源类型 | 智库出版物 |
| 条目标识符 | http://119.78.100.153/handle/2XGU8XDN/477756 |
| 推荐引用方式 GB/T 7714 | Roger Colinvaux,Brian Galle,C. Eugene Steuerle. Evaluating the Charitable Deduction and Proposed Reforms. 2012. |
| 条目包含的文件 | ||||||
| 文件名称/大小 | 资源类型 | 版本类型 | 开放类型 | 使用许可 | ||
| 412586-Evaluating-th（1548KB） | 智库出版物 | 限制开放 | CC BY-NC-SA | 浏览 | ||
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