Gateway to Think Tanks
来源类型 | Brief |
规范类型 | 简报 |
The New Debate over a Charitable Deduction for Nonitemizers | |
Joseph Rosenberg; C. Eugene Steuerle; Joycelyn Ovalle; Philip Stallworth | |
发表日期 | 2016-10-24 |
出版年 | 2016 |
语种 | 英语 |
概述 | The US tax system provides a deduction for charitable giving, but only for the 25 percent of taxpayers who itemize deductions on their tax returns. Accordingly, advocates for the charitable sector have at times proposed to extend a deduction to itemizers and nonitemizers alike. Today these proposals arise from a desire both to increase charitable giving and protect the incentive from being swept up in reforms |
摘要 | The US tax system provides a deduction for charitable giving, but only for the 25 percent of taxpayers who itemize deductions on their tax returns. Accordingly, advocates for the charitable sector have at times proposed to extend a deduction to itemizers and nonitemizers alike. Today these proposals arise from a desire both to increase charitable giving and protect the incentive from being swept up in reforms that in limiting all deductions, without regard to their purpose or merit, would reduce charitable giving.
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主题 | Taxes and Budget |
URL | https://www.urban.org/research/publication/new-debate-over-charitable-deduction-nonitemizers |
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/479448 |
推荐引用方式 GB/T 7714 | Joseph Rosenberg,C. Eugene Steuerle,Joycelyn Ovalle,et al. The New Debate over a Charitable Deduction for Nonitemizers. 2016. |
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 | ||
the-new-ebate-over-a(193KB) | 智库出版物 | 限制开放 | CC BY-NC-SA | 浏览 |
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