A Two-Tiered Charitable Contribution Credit for All American Taxpayers
This policy memo proposes and simulates the effects of a two-tier, nonrefundable tax credit for charitable contributions. A two-rate credit would expand access to tax incentives for charitable contributions to most Americans and increase charitable giving significantly, with substantial cost savings...
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| Format: | Article |
| Language: | English |
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De Gruyter
2020-07-01
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| Series: | Nonprofit Policy Forum |
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| Online Access: | http://www.degruyter.com/view/j/npf.2020.11.issue-4/npf-2019-0063/npf-2019-0063.xml?format=INT |
| _version_ | 1818718633397846016 |
|---|---|
| author | Duquette Nicolas |
| author_facet | Duquette Nicolas |
| author_sort | Duquette Nicolas |
| collection | DOAJ |
| description | This policy memo proposes and simulates the effects of a two-tier, nonrefundable tax credit for charitable contributions. A two-rate credit would expand access to tax incentives for charitable contributions to most Americans and increase charitable giving significantly, with substantial cost savings compared to alternative policy changes. |
| first_indexed | 2024-12-17T19:54:09Z |
| format | Article |
| id | doaj.art-5d44304206cd487982448121f568958e |
| institution | Directory Open Access Journal |
| issn | 2154-3348 |
| language | English |
| last_indexed | 2024-12-17T19:54:09Z |
| publishDate | 2020-07-01 |
| publisher | De Gruyter |
| record_format | Article |
| series | Nonprofit Policy Forum |
| spelling | doaj.art-5d44304206cd487982448121f568958e2022-12-21T21:34:38ZengDe GruyterNonprofit Policy Forum2154-33482020-07-0111410.1515/npf-2019-0063npf-2019-0063A Two-Tiered Charitable Contribution Credit for All American TaxpayersDuquette Nicolas0Sol Price School of Public Policy, University of Southern California, Los Angeles, CA, USAThis policy memo proposes and simulates the effects of a two-tier, nonrefundable tax credit for charitable contributions. A two-rate credit would expand access to tax incentives for charitable contributions to most Americans and increase charitable giving significantly, with substantial cost savings compared to alternative policy changes.http://www.degruyter.com/view/j/npf.2020.11.issue-4/npf-2019-0063/npf-2019-0063.xml?format=INTcharitable givingpublic policytax credit |
| spellingShingle | Duquette Nicolas A Two-Tiered Charitable Contribution Credit for All American Taxpayers Nonprofit Policy Forum charitable giving public policy tax credit |
| title | A Two-Tiered Charitable Contribution Credit for All American Taxpayers |
| title_full | A Two-Tiered Charitable Contribution Credit for All American Taxpayers |
| title_fullStr | A Two-Tiered Charitable Contribution Credit for All American Taxpayers |
| title_full_unstemmed | A Two-Tiered Charitable Contribution Credit for All American Taxpayers |
| title_short | A Two-Tiered Charitable Contribution Credit for All American Taxpayers |
| title_sort | two tiered charitable contribution credit for all american taxpayers |
| topic | charitable giving public policy tax credit |
| url | http://www.degruyter.com/view/j/npf.2020.11.issue-4/npf-2019-0063/npf-2019-0063.xml?format=INT |
| work_keys_str_mv | AT duquettenicolas atwotieredcharitablecontributioncreditforallamericantaxpayers AT duquettenicolas twotieredcharitablecontributioncreditforallamericantaxpayers |