Effects of allowing nonitemizers to deduct charitable contributions.

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Bibliographic Details
Author / Creator:McClelland, Robert.
Imprint:[Washington, D.C.] : Congress of the United States, Congressional Budget Office, [2002]
Description:vii, 28 pages : digital, PDF file.
Language:English
Series:A CBO paper
CBO papers.
Subject:
Format: E-Resource U.S. Federal Government Document Book
URL for this record:http://pi.lib.uchicago.edu/1001/cat/bib/6558630
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Other authors / contributors:United States. Congressional Budget Office.
Notes:Title from title screen (viewed Dec. 6, 2005).
"Robert McClelland ... prepared the report."
"December 2002."
Includes bibliographical references.
Mode of access: Internet from the CBO web site. Address as of 12/06/05: http://www.cbo.gov/ftpdocs/40xx/doc4008/12-13-CharitableGiving.pdf; current access available via PURL.
Summary: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.
GPO item no.:1005-C (online)
Govt.docs classification:Y 10.2:AL 5