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Record Nr. |
UNINA9910695394403321 |
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Autore |
McClelland Robert |
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Titolo |
Effects of allowing nonitemizers to deduct charitable contributions [[electronic resource]] |
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Pubbl/distr/stampa |
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[Washington, D.C.] : , : Congress of the United States, Congressional Budget Office, , [2002] |
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Descrizione fisica |
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vii, 28 pages : digital, PDF file |
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Collana |
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Soggetti |
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Income tax deductions for charitable contributions - United States |
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Lingua di pubblicazione |
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Formato |
Materiale a stampa |
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Livello bibliografico |
Monografia |
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Note generali |
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Title from title screen (viewed Dec. 6, 2005). |
"Robert McClelland ... prepared the report." |
"December 2002." |
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Nota di bibliografia |
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Includes bibliographical references. |
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Sommario/riassunto |
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Reviews the history of the standard deduction in the federal income tax, examines patterns of charitable giving by itemizers and nonitemizers, and looks at the economic incentives that the tax system offers for charitable giving. Discusses options for extending the deductibility of charitable donations to all taxpayers, focusing on revenue costs and the effects on levels of giving. |
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