Brief Abuse of tax deductions for charitable donations of conservation lands are on the rise
Adam Looney
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This brief discusses the abuse of tax deductions intended to encourage conservation of environmentally friendly land and historic buildings. This abuse is on the rise and a key policy question is whether this tax expenditure represents a good return on the scarce dollars the federal government uses to subsidize the practice.
Research Areas Taxes and budgets
Tags Individual taxes
Policy Centers Urban-Brookings Tax Policy Center