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Hardcover Federal Tax Policy and Charitable Giving Book

ISBN: 0226110486

ISBN13: 9780226110486

Federal Tax Policy and Charitable Giving

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...

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Format: Hardcover

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