THE OPTIMAL TAX TREATMENT OF CHARITABLE CONTRIBUTIONS
- 1 March 1977
- journal article
- research article
- Published by University of Chicago Press in National Tax Journal
- Vol. 30 (1) , 1-18
- https://doi.org/10.1086/ntj41862109
Abstract
Utilizing the criteria of efficient resource allocation and distributional neutrality, this paper examines the optimal method of subsidizing charity. It focuses, in particular, on the use of a tax ...Keywords
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