Economic Analysis of the Charitable Contribution Deduction for Non-Itemizers.

Analyzes economic impact of the proposed charitable contribution deduction for non-itemizing taxpayers contained in the Community Solutions Act of 2001. Describes current law and proposed changes, and reviews efficacy and effectiveness questions; equity, simplicity, compliance, and tax administratio...

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Bibliographic Details
Corporate Authors:	Library of Congress. Congressional Research Service, ProQuest (Firm)
Format:	eBook
Language:	English
Published:	[Place of publication not identified] : [publisher not identified], 2003.
Series:	U.S. Congressional Research.
Subjects:	Fiscal policy. Gifts. Tax incentives. Electronic books.
Online Access:	Connect to the full text of this electronic book

Description
Summary:	Analyzes economic impact of the proposed charitable contribution deduction for non-itemizing taxpayers contained in the Community Solutions Act of 2001. Describes current law and proposed changes, and reviews efficacy and effectiveness questions; equity, simplicity, compliance, and tax administration issues; and policy options.
Item Description:	Record is based on bibliographic data in ProQuest U.S. Congressional Research Digital Collection (last viewed July 2010). Reuse except for individual research requires license from ProQuest, LLC. CRS Report. Electronic resource.
Physical Description:	1 online resource.