This paper assesses the current state of the US federal individual taxation, and considers its
recent evolution, with an emphasis on the changes to the individual income tax enacted in …

ABSTRACT The Tax Cuts and Jobs Act eliminated federal charitable giving incentives for
roughly 20 percent of US income-tax payers. We study the impact of this on giving. Basic …

The taxation of charitable donations favors white taxpayers over Black taxpayers. White
households are more likely to itemize, which means that they face a lower cost of donations …

Are donors to charities sensitive to changes in tax policy? This literature review and meta-
analysis delves into fifty-two empirical studies spanning 1975 to 2023, exploring the intricate …

This study investigates how the presence, and subsequent repeal, of a tax incentive for a
prosocial behavior influences fairness perceptions and tax compliance for those who are …

We live in interesting times. These days, there appears to be no shortage of those willing to
preach that up is down, black is white, and water is not wet. This list should include the claim …

In many circumstances, public goods are funded by both government revenue and private
contributions. Private contributions to public goods could achieve the same social goals as …