Author Archives: Phil Purcell

2011 was a year full of debate in Congress and the public about the economy in general and federal budget in particular. Included in this debate was significant discussion about a possible reform to the income tax charitable deduction. President … Continue reading →

The deductibility of charitable donations has been a feature of the U.S. individual income tax almost as long as the modern income tax has been in existence. Notwithstanding the long duration of that deduction, concerns about its cost, equity, and efficiency have … Continue reading →