Share

Federal Tax Policy and Charitable Giving

2007-12-01 Business & Economics
Download Federal Tax Policy and Charitable Giving PDF Online Free

Author :
Release : 2007-12-01
Genre : Business & Economics
Kind : eBook
Book Rating : 613/5 ( reviews)

GET EBOOK


Book Synopsis Federal Tax Policy and Charitable Giving by : Charles T. Clotfelter

Download or read book Federal Tax Policy and Charitable Giving written by Charles T. Clotfelter. This book was released on 2007-12-01. Available in PDF, EPUB and Kindle. Book excerpt: The United States is distinctive among Western countries in its reliance on nonprofit institutions to perform major social functions. This reliance is rooted in American history and is fostered by federal tax provisions for charitable giving. In this study, Charles T. Clotfelter demonstrates that changes in tax policy—effected through legislation or inflation—can have a significant impact on the level and composition of giving. Clotfelter focuses on empirical analysis of the effects of tax policy on charitable giving in four major areas: individual contributions, volunteering, corporate giving, and charitable bequests. For each area, discussions of economic theory and relevant tax law precede a review of the data and methodology used in econometric studies of charitable giving. In addition, new econometric analyses are presented, as well as empirical data on the effect of taxes on foundations. While taxes are not the most important determinant of contributions, the results of the analyses presented here suggest that charitable deductions, as well as tax rates and other aspects of the tax system, are significant factors in determining the size and distribution of charitable giving. This work is a model for policy-oriented research efforts, but it also supplies a major (and very timely) addition to the evidence that must inform future proposals for tax reform.

Charitable Giving and Tax Policy

2016-09-01 Business & Economics
Download Charitable Giving and Tax Policy PDF Online Free

Author :
Release : 2016-09-01
Genre : Business & Economics
Kind : eBook
Book Rating : 629/5 ( reviews)

GET EBOOK


Book Synopsis Charitable Giving and Tax Policy by : Gabrielle Fack

Download or read book Charitable Giving and Tax Policy written by Gabrielle Fack. This book was released on 2016-09-01. Available in PDF, EPUB and Kindle. Book excerpt: Over the past couple of decades, differentials in the level of private contributions to charitable organizations have become a central matter of public policy. Because private charitable contributions finance many socially valuable activities (for example, education and the arts), many governments have tried to boost private philanthropy through various active policy interventions. Furthermore, the temptation to rely on private contributions to finance the provision of public goods has increased substantially in recent years as fiscal constraints have become tighter. Yet there is little robust quantitative evidence regarding the differentials in private charitable giving across countries, and more importantly very little consensus on why these differentials may exist. This volume provides an original, comparative, and historical analysis of charitable giving and of tax policies towards private philanthropy across different countries. It sheds new light on the determinants of private philanthropy and offers interesting practical insights for improving tax policies towards charitable giving.

Charity and Dynasty Under the Federal Tax System

1978 Income tax
Download Charity and Dynasty Under the Federal Tax System PDF Online Free

Author :
Release : 1978
Genre : Income tax
Kind : eBook
Book Rating : /5 ( reviews)

GET EBOOK


Book Synopsis Charity and Dynasty Under the Federal Tax System by : John G. Simon

Download or read book Charity and Dynasty Under the Federal Tax System written by John G. Simon. This book was released on 1978. Available in PDF, EPUB and Kindle. Book excerpt:

United States Code

2013 Law
Download United States Code PDF Online Free

Author :
Release : 2013
Genre : Law
Kind : eBook
Book Rating : /5 ( reviews)

GET EBOOK


Book Synopsis United States Code by : United States

Download or read book United States Code written by United States. This book was released on 2013. Available in PDF, EPUB and Kindle. Book excerpt: "The United States Code is the official codification of the general and permanent laws of the United States of America. The Code was first published in 1926, and a new edition of the code has been published every six years since 1934. The 2012 edition of the Code incorporates laws enacted through the One Hundred Twelfth Congress, Second Session, the last of which was signed by the President on January 15, 2013. It does not include laws of the One Hundred Thirteenth Congress, First Session, enacted between January 2, 2013, the date it convened, and January 15, 2013. By statutory authority this edition may be cited "U.S.C. 2012 ed." As adopted in 1926, the Code established prima facie the general and permanent laws of the United States. The underlying statutes reprinted in the Code remained in effect and controlled over the Code in case of any discrepancy. In 1947, Congress began enacting individual titles of the Code into positive law. When a title is enacted into positive law, the underlying statutes are repealed and the title then becomes legal evidence of the law. Currently, 26 of the 51 titles in the Code have been so enacted. These are identified in the table of titles near the beginning of each volume. The Law Revision Counsel of the House of Representatives continues to prepare legislation pursuant to 2 U.S.C. 285b to enact the remainder of the Code, on a title-by-title basis, into positive law. The 2012 edition of the Code was prepared and published under the supervision of Ralph V. Seep, Law Revision Counsel. Grateful acknowledgment is made of the contributions by all who helped in this work, particularly the staffs of the Office of the Law Revision Counsel and the Government Printing Office"--Preface.

Tax Withholding and Estimated Tax

1993 Tax revenue estimating
Download Tax Withholding and Estimated Tax PDF Online Free

Author :
Release : 1993
Genre : Tax revenue estimating
Kind : eBook
Book Rating : /5 ( reviews)

GET EBOOK


Book Synopsis Tax Withholding and Estimated Tax by :

Download or read book Tax Withholding and Estimated Tax written by . This book was released on 1993. Available in PDF, EPUB and Kindle. Book excerpt:

You may also like...