Testimony President Bush's Proposal to Encourage Charitable Giving: Statement before the United States Senate Committee on Finance
C. Eugene Steuerle
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Debate over tax policy is always intense, as it should be since much of the government's agenda is defined within the tax system. When it comes to tax cuts, this debate usually centers on size of government and progressivity of the tax system. However worthy this focus, it often takes too much attention away from such traditional tax and budget policy principles as equal justice or equal treatment of those in a similar situation, efficiency, simplicity, ease of administration, and transparency.

Research Areas Nonprofits and philanthropy
Tags Charitable giving