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Journal articles on the topic 'Income tax deductions for charitable contributions'

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Published: 4 June 2021
Last updated: 28 July 2024

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1

Duquette, Nicolas J. "Founders’ Fortunes and Philanthropy: A History of the U.S. Charitable-Contribution Deduction." Business History Review 93, no. 3 (2019): 553–84. http://dx.doi.org/10.1017/s0007680519000710.

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Since 1917, tax filers in the United States who itemize tax deductions have been able to subtract gifts to eligible charities from their taxable income. The deduction is especially valuable to successful entrepreneurs who donate corporate stock. Such philanthropy was seen as a close substitute for government spending until after the mid-twentieth century. In the 1950s and 1960s, high tax rates catalyzed the formation of large foundations from industrial fortunes and precipitated a national debate about the legitimacy of such giving. The midcentury debate preceded increased oversight of chariti
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2

Adams, Mollie T., Kerry K. Inger, and Michele D. Meckfessel. "The Not So Pokey Hokies." Issues in Accounting Education 32, no. 4 (2017): 81–99. http://dx.doi.org/10.2308/iace-51749.

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ABSTRACT “The Not So Pokey Hokies” is a running club comprised of runners based on real people who participate in a wide range of running activities including charitable race participation, not-for-profit running organization management, nationally competitive racing, pacing, competitive team membership, coaching, and collegiate sports. This case requires students to identify tax issues related to the running club members' running activities and address the issues using tax research skills. Each runner in the case is based on a real person and is presented as a separate scenario with some comm
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3

Frusotte, C., C. L. Desrais, and Ruth Rogers. "“Allégorie d'un Volontaire ou d'un Claisse Patriotique”." History of Economics Society Bulletin 6, no. 2 (1985): 7–8. http://dx.doi.org/10.1017/s1042771600010279.

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On October 6, 1789, the French Assemblée Nationale adopted legislation for a “voluntary” or “patriotic” tax as an attempt to replenish the nearly bankrupt treasury. Fiscal corruption, a mounting public debt, and unpaid taxes in the last years of the monarchy had culminated in a financial crisis of major proportions. The first order of business, therefore, for the newly formed Assemblée, was to reform the existing tax system and to bring in new revenue, which they hoped to accomplish in part with the impôt volontaire.According to the terms of the law, every citizen was expected to give a one-ti
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4

Hicks, Kenneth E., and Kim Martin. "Tax deductions for charitable contributions." Optometry - Journal of the American Optometric Association 78, no. 12 (2007): 682–84. http://dx.doi.org/10.1016/j.optm.2007.09.011.

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5

Daneshvary, Nasser, and William A. Luksetich. "Income sources and declared charitable tax deductions." Applied Economics Letters 4, no. 5 (1997): 271–74. http://dx.doi.org/10.1080/758532591.

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6

Swift, Kenton D. "An Analysis of IRS Concerns with Conservation Easement Charitable Deductions." ATA Journal of Legal Tax Research 8, no. 1 (2010): 18–33. http://dx.doi.org/10.2308/jltr.2010.8.1.18.

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ABSTRACT: Over the past 30 years conservation easements have become an increasingly popular tool available to private landowners for protecting endangered natural areas, scenic properties, and working farms and forests. In addition, the charitable contribution deduction allowed for qualified conservation easement contributions has grown from an obscure and technical type of contribution to one of the most popular and significant types of charitable deductions available to taxpayers. Conservation easement contributions have also created a tugging match between those who write federal tax law an
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Buchheit, Steve, Teresa Lightner, John J. Masselli, and Robert C. Ricketts. "Noncash Charitable Giving: Evidence of Aggressive Taxpayer Reporting Following a Compliance Change." Journal of the American Taxation Association 27, s-1 (2005): 1–17. http://dx.doi.org/10.2308/jata.2005.27.s-1.1.

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Treasury Decision (TD) 8002 significantly relaxed the substantiation requirements for deducting noncash charitable contributions under $501 for tax years 1985 and after. We present evidence that TD 8002 caused a significant change in taxpayer behavior. Specifically, the relatively stable percentage of taxpayers who claimed zero noncash charitable deductions in years prior to TD 8002 decreased consistently and significantly after TD 8002's implementation. The decrease in zero noncash deduction taxpayers was largely replaced by taxpayers who reported noncash charitable deductions for amounts jus
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8

Brooks, Arthur C. "How Did the Great Recession Affect Charitable Giving?" Public Finance Review 46, no. 5 (2017): 715–42. http://dx.doi.org/10.1177/1091142117691604.

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A great deal of research has studied the effects of income and tax changes on charitable giving. However, little work has focused on how these relationships were affected by the Great Recession. This article estimates the tax and income effects using the 2009 Panel Study of Income Dynamics. The estimates are notably different than the typical findings from before the recession. Most importantly, tax effects are higher and income effects are lower. These unusual patterns are more pronounced for secular giving than for religious giving, and the effects are muted when only considering tax itemize
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9

Walker, David. "DONOR-ADVISED FUNDS IN THE WAKE OF THE TAX CUTS AND JOBS ACT." Columbia Journal of Tax Law 14, no. 1 (2023): 1–29. http://dx.doi.org/10.52214/cjtl.v14i1.11798.

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Donor-advised funds (DAFs) are conduits for charitable giving that support immediate tax deductions while creating a reservoir of assets for subsequent disposition to end-use charities. The number of new DAF accounts has skyrocketed in the wake of the 2017 Tax Cuts and Jobs Act (TCJA). This Article presents evidence suggesting that bunching charitable contributions to more fully exploit the TCJA-enhanced standard deduction likely motivates much of the onslaught of new DAF accounts established since 2016 and argues that the typical buncher is likely to differ from other DAF account holders in w
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10

Pereira, Diogo, and Ariane Roder Figueira. "Tax systems as (non-) participatory mechanisms." Revista Agenda Política 9, no. 2 (2022): 155–84. http://dx.doi.org/10.31990/agenda.2021.2.6.

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The paper investigates the Brazilian and American income tax system to analyze how tax expenditures may act as a participatory mechanism in public budgeting. The literature on charitable deductions and tax expenditures suggests that tax systems may have a ballot nature, nonetheless few studies have addressed the issue. Thus, the paper aims to fill this theoretical gap by exploring how citizens may express their preferences to the government via tax deductions and by proposing a framework to compare the implications of each institutional design. Data showed that, yet differently, both tax syste
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11

Yörük, Bariş K. "Do Charitable Subsidies Crowd Out Political Giving? The Missing Link between Charitable and Political Contributions." B.E. Journal of Economic Analysis & Policy 15, no. 1 (2015): 407–35. http://dx.doi.org/10.1515/bejeap-2012-0026.

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Abstract In the United States, charitable contributions can be deducted from taxable income making the price of giving inversely related to the marginal tax rate. However, several other types of contributions such as donations to political organizations are not tax deductible. This paper investigates the spillover effects of charitable subsidies on political giving using five cross-sectional surveys of charitable and political giving in the United States conducted from 1990 to 2001. The results show that charitable and political giving are complements. Compared with non-donors, charitable dono
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12

Morris, Andrew. "How the State and Labor Saved Charitable Fundraising: Community Chests, Payroll Deduction, and the Public–Private Welfare State, 1920–1950." Studies in American Political Development 29, no. 1 (2015): 106–25. http://dx.doi.org/10.1017/s0898588x14000145.

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Payroll taxes and payroll deductions became ubiquitous in the United States by the mid-1940s, crucial to the financing of the emerging “mixed” welfare state as well as World War II. While scholars have firmly established the importance of elements of the warfare/welfare state such as Social Security, employer-based pensions and health insurance, and the mass income tax, voluntary sector institutions have garnered less attention. The history of payroll deduction demonstrates how this “infrastructural power” also advantaged institutions outside of the state, notably, charitable fundraising organ
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13

Fack, Gabrielle, and Camille Landais. "Are Tax Incentives for Charitable Giving Efficient? Evidence from France." American Economic Journal: Economic Policy 2, no. 2 (2010): 117–41. http://dx.doi.org/10.1257/pol.2.2.117.

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This paper estimates the effect of tax incentives for charitable contributions in France. We focus on two reforms that increased the nonrefundable tax credit rate for charitable contributions by 32 percent. We use a difference-in-difference identification, comparing the evolution of contributions for groups of households with similar income, but different taxable status due to differences in family size. We control for censoring issues and investigate distributional effects using a three-step censored quantile regression estimator. We find that the price elasticity of contributions is relative
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14

Mulcahy, Kevin. "Earned Income and American Museums." Culture and Local Governance 6, no. 2 (2020): 92–102. http://dx.doi.org/10.18192/clg-cgl.v6i2.4752.

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 The basis of the American approach to culture eschews any collective state intervention. Cultural institutions, such as museums, originated as the beneficiaries of private donors. Such philanthropy benefits from a tax code that provides financial incentives for contributions to private organizations. For institutions, funds raised from ancillary activities, such as gift shops, also enjoy significant tax exemptions. Yet, despite these publicly financed tax deductions, cultural visions are privately conceived, and reflect the agendas of the donors. This attitude represents t
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15

SOKOLOV, E. V., E. V. KOSTYRIN, and A. B. BALANTSEV. "SOCIAL TECHNOLOGIES OF ENTERPRISE FINANCING." EKONOMIKA I UPRAVLENIE: PROBLEMY, RESHENIYA 3, no. 4 (2021): 13–26. http://dx.doi.org/10.36871/ek.up.p.r.2021.04.03.002.

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The proposed social technologies for financing enterprises, based on economic and mathematical models, algorithms and software, are a permanent mechanism for increasing the income of working citizens, developing enterprises, increasing tax revenues and social payments. The use of social technologies for financing enterprises allows with a 5% increase in revenue over 50 years to increase the wages of employees by 63%, which will amount to almost 104 trillion rubles in Russia; to increase deductions to the development fund by 72%, in which, first of all, the owners of enterprises are interested,
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16

Зотиков, Н. З. "THE ROLE AND VALUE OF SALARY TAXES AND INSURANCE CONTRIBUTIONS IN THE BUDGET REVENUES AND PENSION FUND OF THE RUSSIAN FEDERATION (THE SOCIAL FUND)." Surgut State University Journal 11, no. 1 (2023): 19–29. http://dx.doi.org/10.35266/2312-3419-2023-1-19-29.

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The taxes paid by citizens are highly valuable in social and economic aspect, as the state generates budget revenues at various levels and regulates the citizens’ incomes to balance the income differrence between various groups of the population using taxation. Taxes from an individual’s revenues and insurance contributions, which are not considered taxes, are differentiated as “salary” taxes and fees. In addition, the first ones are paid from the salary (revenue) of an employee, while insurance contributions are added to an employee’s salary. Since 2001, following the adoption of Chapter 23 “
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17

Almunia, Miguel, and David Lopez-Rodriguez. "The elasticity of taxable income in Spain: 1999–2014." SERIEs 10, no. 3-4 (2019): 281–320. http://dx.doi.org/10.1007/s13209-019-00208-x.

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Abstract We study how taxable income responds to changes in marginal tax rates, using as a main source of identifying variation three large reforms to the Spanish personal income tax implemented in the period 1999–2014. The most reliable estimates of the elasticity of taxable income (ETI) with respect to the net-of-tax rate for this period are between 0.45 and 0.64. The ETI is about three times larger for self-employed taxpayers than for employees and larger for business income than for labor and capital income. The elasticity of broad income is smaller, between 0.10 and 0.24, while the elasti
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18

Jochum, Heike. "Cross-Border Charitable and Other Pro Bono Contributions: The Situation in Europe and the US." Intertax 40, Issue 11 (2012): 593–97. http://dx.doi.org/10.54648/taxi2012060.

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The number and relevance of non-profit organizations (NPO) are growing significantly. This is true for many European Member States as well as for the US. With regard to their activities, an increasing number of cross-border situations arise. Income is generated in different countries by fundraising or by pursuing economic aims. Likewise, income is spent in several countries to support public benefit. As many countries grant tax privileges to NPO and tax incentives to donors, the question of the way in which income of non-resident NPO should be taxed has to be answered. In addition, the tax ded
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19

Krtalić, Sandra, and Paula Peruško. "Comparative analysis of the tax wedge in Croatia and Slovenia from 2005 to 2020." Ekonomski vjesnik 36, no. 1 (2023): 1–14. http://dx.doi.org/10.51680/ev.36.1.1.

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Purpose: Personal income tax (PIT) and social security contributions (SSC) play a significant role in tax systems. Since both of them affect employers and employees, it is important to analyse the labour costs paid by the employer (gross wage) and the net wage received by the employee, i.e., the tax wedge. Methodology: Following OECD’s Taxing Wages methodology, this paper analyses the characteristics of the tax wedge and the tax wedge policy in the Republic of Croatia and the Republic of Slovenia in the period from 2005 to 2020. Results: The conducted analysis has shown that a Slovenian taxpay
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20

Sokolov, Evgeny V., Evgeny V. Kostyrin, and Mikhail A. Frolov. "INNOVATIVE FINANCIAL TECHNOLOGIES OF WAGE GROWTH AND DEDUCTIONS FOR THE DEVELOPMENT OF LLC “LONG STRAIT” DURING THE DEVELOPMENT OF PLACERS ON THE LICENSE AREA OF THE RYVEEM RIVER." EKONOMIKA I UPRAVLENIE: PROBLEMY, RESHENIYA 9/1, no. 139 (2023): 201–12. http://dx.doi.org/10.36871/ek.up.p.r.2023.09.01.023.

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The proposed innovative financial technologies for the development of LLC “Long’s Strait” during the development of placers on the license area of the Ryveem River, harmoniously combining the interests of working citizens, owners and the state, make it possible for 9 years: to ensure revenue growth by 6.58 times, increasing tax revenues to the budget by the same amount of value added tax; to increase the financial result 8.03 times, providing the same increase in income tax; increase the average salary by 7.04 times, which will increase income tax and social contributions by the same number of
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21

Stoesz, David, Myra Robinson, Yomaira Carrero-Iglesia, Desiree Curry, Tylencia Selph, and Rebecca Sidoti. "Corporatism and Big Pharma." Ethical Human Psychology and Psychiatry 18, no. 1 (2016): 36–47. http://dx.doi.org/10.1891/1559-4343.18.1.36.

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The pharmaceutical industry has leveraged public policy to its benefit, prohibiting the federal government from discounts on drug prices through bulk purchases while using the tax code to develop Patient Assistance Foundations to claim charitable contributions as well as justifying moving income overseas to reduce tax liability. Consumers and taxpayers are left covering the costs of Big Pharma’s corporatism. Regulatory reforms are proposed to make drug companies more socially responsible.
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22

Boscolo, Stefano. "The contribution of tax-benefit instruments to income redistribution in Italy." ECONOMIA PUBBLICA, no. 2 (June 2022): 181–231. http://dx.doi.org/10.3280/ep2022-002001.

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Over the last two decades, interest in understanding what determines the redistributive role of tax-benefit systems has burgeoned worldwide. In the case of Italy, previous analyses tended to focus on quantifying the contribution of marginal tax rates, deductions and tax credits to the redistributive capacity of the personal income tax (PIT), while neglecting the effect of proportional taxes, social insurance contributions (SICs) and tax-free cash benefits on income redistribution. This paper aims to address this gap by applying Gini-based decomposition methodologies (Onrubia et al., 2014; Urba
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23

Duquette, Nicolas J. "Do share-of-income limits on tax-deductibility of charitable contributions affect giving?" Economics Letters 174 (January 2019): 1–4. http://dx.doi.org/10.1016/j.econlet.2018.10.009.

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24

Sokolov, Evgeny V., Evgeny V. Kostyrin, and Kirill V. Rudnev. "INNOVATIVE FINANCIAL TECHNOLOGIES FOR WAGE GROWTH AND DEDUCTIONS FOR THE DEVELOPMENT OF THE SEVERNY MINE OF JSC ELKONSKY MINING AND METALLURGICAL COMBINE." EKONOMIKA I UPRAVLENIE: PROBLEMY, RESHENIYA 7/3, no. 139 (2023): 149–60. http://dx.doi.org/10.36871/ek.up.p.r.2023.07.03.017.

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The proposed innovative financial technologies for the development of the Severny mine of the Elkonsky Mining and Metallurgical Combine, harmoniously combining the interests of working citizens, owners and the state, make it possible, at quite achievable growth rates of gross domestic product (enterprise revenue), to ensure a 3.86-fold increase in wages of employees over 5 years, to increase contributions to the development fund over 5 years in 10.58 times, in which, first of all, the owners of enterprises and the entire workforce are interested, because this ensures the growth of their income
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Sokolov, Evgeny V., Evgeny V. Kostyrin, and Kirill V. Rudnev. "INNOVATIVE FINANCIAL TECHNOLOGIES FOR THE DEVELOPMENT OF THE SEVERNY MINE OF JSC “ELKONSKY MINING AND METALLURGICAL COMBINE”." EKONOMIKA I UPRAVLENIE: PROBLEMY, RESHENIYA 4/4, no. 136 (2023): 138–48. http://dx.doi.org/10.36871/ek.up.p.r.2023.04.04.018.

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The proposed innovative financial technologies for the development of the Severny mine of the Elkonsky Mining and Metallurgical Combine, harmoniously combining the interests of working citizens, owners and the state, make it possible, at quite achievable growth rates of gross domestic product (enterprise revenue), to ensure a 4.08-fold increase in wages of employees over 5 years, to increase contributions to the development fund over 5 years in 16.32 times, in which, first of all, the owners of enterprises and the entire workforce are interested, because this ensures the growth of their income
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Sokolov, E. V., E. V. Kostyrin, and K. V. Rudnev. "SOCIAL FINANCIAL TECHNOLOGIES OF DEVELOPMENT JSC "ELKON MINING AND METALLURGICAL WORKS"." SOFT MEASUREMENTS AND COMPUTING 1, no. 50 (2022): 38–52. http://dx.doi.org/10.36871/2618-9976.2022.01.005.

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The proposed social financial technologies for the development of the Elkon Mining and Metallurgical Combine, harmoniously combining the interests of working citizens, owners and the state, make it possible, at quite achievable growth rates of gross domestic product (revenue of enterprises) by 3% per year, to ensure the growth of wages of workers to double the deductions in the development fund for 5 years by 1.96 times, in which, first of all, the owners of enterprises and the entire workforce are interested, since this ensures the growth of their income and the possibility of constant modern
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27

Serocki, James S., and Kevin J. Murphy. "The effect of the U.S. federal income tax appraisal requirement on noncash charitable contributions for individuals." Journal of Economics and Finance 39, no. 1 (2013): 171–88. http://dx.doi.org/10.1007/s12197-013-9264-0.

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28

Loeb, Susanna, and Miguel Socias. "Federal contributions to high-income school districts: the use of tax deductions for funding K-12 education." Economics of Education Review 23, no. 1 (2004): 85–94. http://dx.doi.org/10.1016/s0272-7757(03)00064-5.

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29

Gray, Wayne D. "Personal Tax Planning: Due Diligence Defence to Liability for Unpaid Statutory Remittances." Canadian Tax Journal/Revue fiscale canadienne 68, no. 1 (2020): 281–312. http://dx.doi.org/10.32721/ctj.2020.68.1.ptp.

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Several potentially onerous liabilities may be imposed on directors outside the provisions of the statute under which their corporation is incorporated or continued. In particular, some of the most common sources of personal liability for directors arise under statutes requiring the corporation to pay employee payroll source deductions (income tax, Canada Pension Plan contributions, and employment insurance premiums), withholding taxes owing by non-residents of Canada, and net goods and services tax and harmonized sales tax remittances. These statutory regimes all have certain features in comm
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Pyroha, Serhii. "Effective means of legal regulation of foreign trade." ScienceRise: Juridical Science, no. 3(25) (September 13, 2023): 64–71. http://dx.doi.org/10.15587/2523-4153.2023.286749.

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The article proposes means of state-legal regulation of foreign trade, in particular legal, economic (in particular tax), political, financial and administrative instruments. The main shortcomings of the legislation are analyzed, which make it possible to effectively optimize taxation, carry out illegal export of capital and demand compensation from the budget. In order to avoid erosion of the tax base and profit shifting, a single object of taxation is proposed – value added, which is determined by the sum of factor incomes of the payers: wages fund and profit. Substantiated formation princip
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Zaharova, K. A., N. E. Aktaev, and N. V. Ivanova. "Methodology for assessing the effectiveness of the tax base among redistribution the largest taxpayers." MIR (Modernization. Innovation. Research) 13, no. 4 (2023): 662–80. http://dx.doi.org/10.18184/2079-4665.2022.13.4.662-680.

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Purpose: the article is aimed at presenting the author’s methodology for evaluating the efficiency of redistribution of the tax base within the consolidated group of taxpayers (hereinafter REAG) the construction of which is based on the determination of relationships and assessment of the degree for influence of tax deductions on the operating profit of the enterprise.Methods: in the part of the study of the tax base and REAG contributions, methods of applying statistical analysis were used, including the study of the structure and dynamics of tax payments of the enterprise. As part of the con
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Wiemann, Joachim. "Deductibility of Health Insurance and Social Security Contributions." EC Tax Review 20, Issue 2 (2011): 94–102. http://dx.doi.org/10.54648/ecta2011010.

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The article analyses two recent European Court of Justice (ECJ) decisions (C-544/07, Rüffler, and C-314/08, Filipiak) addressing the question of whether a Member State can limit the deductibility of social security or health insurance contributions under income tax law to those paid to a domestic institution. In the first case, the ECJ found a violation of the right to free movement; in the second case, a violation of the freedom of establishment and the freedom to provide services. The article follows the structure of the ECJ's decisions, providing critical analysis of all steps of the ECJ's
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Zani, João, Eduardo Tomedi Leites, Clea Beatriz Macagnan, and Márcio Telles Portal. "Interest on equity and capital structure in the Brazilian context." International Journal of Managerial Finance 10, no. 1 (2014): 39–53. http://dx.doi.org/10.1108/ijmf-08-2011-0068.

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Purpose – The interest paid on own capital can benefit companies in the Brazilian capital market as it can be considered a business expense and is, therefore, deductible as a corporate tax. The purpose of this paper is to assess the impact of interest on equity (IOE) on capital structure decisions. Design/methodology/approach – The initial sample consisted of 524 publicly traded companies from different industries in the Brazilian capital market that were listed on Bovespa. Companies in the finance, insurance and funds industries were excluded from the sample due to the unique features of thes
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Andrey, Kolomiets. "THE FINANCING PRIMARY HEALTH CARE UNDER PANDEMIC THREATS." JOURNAL OF INTERNATIONAL MONEY, BANKING AND FINANCE 3, no. 1 (2022): 41–50. http://dx.doi.org/10.47509/jimbf.2022.v03i01.03.

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The pandemic COVID-19 exposes a number of health care problems common for developed and developing countries, creates unprecedented threats and risks and cast doubt on the rightness of widespread approaches to the development of health care and especially primary health care (PHC). The pandemic has shown that even in developed countries the lack of access to first aid for vulnerable groups of the population (pensions, poor, migrants,etc.) can lead to catastrophic consequences for the society. Thus, PHC has indisputable characteristic of a public goods and services - non-excludability. This mea
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35

Trifonov, Evgeniy. "Socialization of property and universal private property." Theoretical economics, no. 5 (May 31, 2024): 32–39. http://dx.doi.org/10.52957/2221-3260-2024-5-32-39.

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The process of socialization of property is expressed in the unification of individual private, collective private, personal and other forms of property into a new form of property. A new form of ownership is formed as shared ownership of the founders of this property. The article emphasizes that the socialization of property has a direct impact on the formation of universal private property. The purpose of the article is to substantiate universal private property, which becomes the property of all members of society and a source of additional income for the founders. The objectives of the art
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Myniv, R., and R. Batyuk. "Methodological aspects of financial support investment and innovation development of agricultural enterprises." Scientific Messenger of LNU of Veterinary Medicine and Biotechnologies 25, no. 102 (2024): 3–10. http://dx.doi.org/10.32718/nvlvet-e10201.

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With the change in the geopolitical and economic situation, the emergence of new threats and challenges for domestic agricultural enterprises, the problem of increasing the efficiency of development, implementation, practical implementation of innovations and investment support of this process is becoming increasingly important. It has been established that the investment climate in Ukraine is extremely unfavorable for investors due to military actions on the territory of our country. Although, the indicator of the investment climate in 2021 acquired a "rather unfavorable" value by 53%, despit
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Aprill, Ellen P. "Reforming the Charitable Contribution Substantiation Rules." Florida Tax Review 14, no. 7 (2022). http://dx.doi.org/10.5744/ftr.2013.1407.

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In May 2012, the Tax Court issued two decisions denying income tax deductions for gifts to charitable organizations because the taxpayers had failed to comply with applicable substantiation rules. In Mohamed v. Commissioner, the taxpayer in 2003 and 2004 donated real property unquestionably worth more than $15 million to his charitable remainder unitrust. The taxpayer himself filled out the Form 8283 required for certain noncash contributions without reading the instructions. He did not fill out the form completely and did not attach the required appraisal, although, as the Tax Court acknowled
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Rhame, Susan, and Robert Walsh. "Measuring Increases In Horizontal Equity In The Absence Of Certain Itemized Deductions And Phase Outs." Journal of Business & Economics Research (JBER) 7, no. 10 (2011). http://dx.doi.org/10.19030/jber.v7i10.2343.

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A topic that generates extensive debate and concern is the perception of fairness in the US tax system. This “fairness” is often defined as vertical equity – taxpayers with different amount of income pay different amounts of taxes, and horizontal equity – taxpayers with the similar income pay the same level of taxes. Since the late 1980s, the number of phase outs in the United States individual income tax system has increased substantially. The effect of these phase outs has, in some cases, increased certain societal-valued activities, while at the same time discouraged reduction in taxes to o
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Haveman, Scott, and Colin O’Reilly. "Tax policy and charitable giving: an evaluation of the Tax Cuts and Jobs Act 2017 and its impact on charitable contributions." Journal of Public Finance and Public Choice, 2021. http://dx.doi.org/10.1332/251569121x16202842687921.

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Studies of how the Tax Cuts and Jobs Act 2017 will affect charitable giving narrowly focus on the increase in the standard deduction. Based on these studies, the media and policy analysts warned that the Tax Cuts and Jobs Act would lead to a sharp decrease in charitable giving. However, these predictions did not fully account for some of the nuances in the tax code and the political economy of changes to tax policy. We explain that a richer analysis includes the political response of interest groups. Tax provisions other than changes to the standard deduction, such as an increase in the adjust
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40

Hoyt, Christopher R. "Income Tax Deductions for Charitable Bequests of IRD." SSRN Electronic Journal, 2015. http://dx.doi.org/10.2139/ssrn.2665128.

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41

Duke, Anne, and J. Kent Poff. "Two methods for motivating faculty giving." Journal of Education Advancement & Marketing, March 1, 2022. http://dx.doi.org/10.69554/ejdc9399.

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In 2020, the combination of fear of illness due to the COVID-19 pandemic, volatility of the financial markets, violence, social isolation and political unrest left many Americans shaken. These difficulties certainly affected university faculty members, who, in addition, often had to pivot to online delivery and administration. A natural response, when facing adversity, is to reduce charitable giving in order to save for emergencies of personal or family need. This choice might also reduce charitable giving by faculty members to the universities where they teach. In addition, faculty members mi
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42

Colinvaux, Roger. "Charity in the 21st Century: Trending Toward Decay." Florida Tax Review 11, no. 1 (2022). http://dx.doi.org/10.5744/ftr.2011.1001.

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The turn of the century seemed to bring with it a sharply critical focus on charity.(FN1) Under federal tax law, a charity includes organizations that are "organized and operated exclusively for religious, charitable, scientific, testing for public safety, literary, or educational purposes." This single phrase provides a standard not just for tax exemption for over 1.2 million organizations (which are diverse in purpose, size, function, complexity, and effectiveness) but also access to several tax and nontax preferences, including eligibility to receive tax deductible contributions (for income
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43

Tajika, Ejii, and Hiroyuki Yashio. "The Role of Personal Income Tax to Mitigate Widening Income Inequality: the Case of Japan." Journal of Income Distribution®, November 20, 2007, 55. http://dx.doi.org/10.25071/1874-6322.7230.

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The Japanese personal income tax system has been designed to mitigate the tax burden by granting generous deductions and by employing a steep marginal tax curve. The failure of it is that the combined burden of tax and social-security contributions of low-income people has not been dealt with. The purposes of this article are twofold: first, to show that the social-security burden is in fact higher than the tax liability for most of the working population, and second, to show that it is possible to mitigate the burden by introducing refundable tax credits. Results of micro-simulation using a s
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Duff, David G. "Charitable Contributions and the Personal Income Tax: Evaluating the Canadian Credit." SSRN Electronic Journal, 2000. http://dx.doi.org/10.2139/ssrn.235208.

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45

Bankman, Joseph, David Gamage, Jacob Goldin, et al. "Federal Income Tax Treatment of Charitable Contributions Entitling Donor to a State Tax Credit." SSRN Electronic Journal, 2018. http://dx.doi.org/10.2139/ssrn.3098291.

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46

Moreland, Kemper W. "Timing Contributions To State Educational Savings Plans." Journal of Applied Business Research (JABR) 20, no. 3 (2011). http://dx.doi.org/10.19030/jabr.v20i3.2214.

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<p class="MsoNormal" style="text-align: justify; margin: 0in 0.5in 0pt;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman;">State educational savings plans have become increasingly popular with families saving for college because contributions grow tax free.<span style="mso-spacerun: yes;">  </span>Many states also allow contributions to be deducted under the state income tax but with an annual limit.<span style="mso-spacerun: yes;">  </span>This state tax subsidy creates a dilemma for moderately wealthy invest
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Duquette, Nicolas. "Do Share-of-Income Limits on Tax-Deductibility of Charitable Contributions Matter for Giving?" SSRN Electronic Journal, 2017. http://dx.doi.org/10.2139/ssrn.3102493.

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48

Dimitrievski, Nick. "Swedish Societal Transformation and the Question of Tax Incentives for Charitable Contributions to Civil Society1." Nordic Tax Journal, March 8, 2024. http://dx.doi.org/10.2478/ntaxj-2023-0008.

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Abstract The issue of how the Swedish welfare system should be organized in an increasingly market-driven economy has become an urgent one. The public sector’s retreat from its previous commitments through deregulation and new public management reforms, as well as the state’s ambition of highlighting non-profit actors as potential providers of welfare, can be understood as an illustration of two ongoing processes of transformation in Swedish society. The aim of this article is to place a legal doctrinal research methodology of the Swedish Income Tax Act´s incentive scheme for corporate and pri
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"Book Reviews." Journal of Economic Literature 50, no. 4 (2012): 1117–19. http://dx.doi.org/10.1257/jel.50.4.1106.r5.

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Alan D. Viard of American Enterprise Institute reviews, “The Benefit and the Burden: Tax Reform--Why We Need It and What It Will Take” by Bruce Bartlett. The EconLit Abstract of this book begins: “Explores the fundamentals of taxation at the simplest level and considers the question of tax reform. Discusses a brief history of federal income taxation; how a tax bill is made; the definition of income; how to understand tax rates; the relationship between tax rates and tax revenues; how taxes affect economic growth; the question of progressivity; taxes and the business cycle; how other countries
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Gutting, Kristin Balding. "Relighting the Charitable Deduction: A Proposed Public Benefit Exception." Florida Tax Review 12, no. 6 (2022). http://dx.doi.org/10.5744/ftr.2012.1006.

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"Let no man’s ghost say his training ever let him down."Throughout the country, firefighters risk their lives on a daily basis to keep the public safe. It is, therefore, imperative they receive the best possible training. One invaluable training method is live burn training, in which a structure is set on fire providing firefighters with “a level of realism that is unsurpassed.” Fire departments, both career and volunteer, as well as numerous municipal departments conduct various training exercises, including roof ventilation, domestic violence exercises, simulated meth lab explosions, room-to
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