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How Charitable Is the Charitable Contribution Deduction?

  • Yoram Margalioth
Veröffentlicht/Copyright: 10. Februar 2017
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Theoretical Inquiries in Law
Aus der Zeitschrift Theoretical Inquiries in Law Band 18 Heft 1

Abstract

Section 170 of the U.S. Internal Revenue Code is known as the “charitable contribution deduction.” This Article explores the section’s rationale as well as its effect on income/wealth distribution. It reaches the conclusion that the deduction can be justified on efficiency (mitigating the free-riding on public goods and asymmetric information problems) and democracy grounds, but is not “charitable,” as its distributive effects are neutral or even regressive.

* Tel Aviv University, Buchmann Faculty of Law. Director of the Law and Philanthropy Institute. Research Fellow, Monash Business School. I would like to thank Shir Shrem, Gal Shemer and Limor Morad for excellent research assistance and the Law and Philanthropy Institute for funding their work, the conference participants for their helpful comments, and the Cegla Center for its generous support of the conference.
Published Online: 2017-2-10
Published in Print: 2017-1-1

© 2017 by Theoretical Inquiries in Law

Artikel in diesem Heft

  1. Theoretical Inquiries in Law
  3. Introduction
  5. International Tax and Global Justice
  7. How Charitable Is the Charitable Contribution Deduction?
  9. Inequality Rediscovered
  11. Competence, Desert and Trust — Why are Women Penalized in Online Product Market Interactions?
  13. Income Inequality: Not Your Usual Suspect in Understanding the Financial Crash and Great Recession
  15. The New Inequality of Old Age: Implications for Law
  17. Forces of Federalism, Safety Nets, and Waivers
  19. Putting Distribution First
  21. What’s Law Got to Do with It? Crisis, Growth, Inequality and the Alternative Futures of Legal Thought
  23. In Memory of Tamara Lothian
https://doi.org/10.1515/til-2017-0003

Artikel in diesem Heft

  1. Theoretical Inquiries in Law
  3. Introduction
  5. International Tax and Global Justice
  7. How Charitable Is the Charitable Contribution Deduction?
  9. Inequality Rediscovered
  11. Competence, Desert and Trust — Why are Women Penalized in Online Product Market Interactions?
  13. Income Inequality: Not Your Usual Suspect in Understanding the Financial Crash and Great Recession
  15. The New Inequality of Old Age: Implications for Law
  17. Forces of Federalism, Safety Nets, and Waivers
  19. Putting Distribution First
  21. What’s Law Got to Do with It? Crisis, Growth, Inequality and the Alternative Futures of Legal Thought
  23. In Memory of Tamara Lothian
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Heruntergeladen am 20.9.2025 von https://www.degruyterbrill.com/document/doi/10.1515/til-2017-0003/pdf
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