When policy makers decide that they are going to grant a temporary write-off for new capital investments, they essentially conclude that its macroeconomic advantages exceed other alternatives. However, incentive effects apply more powerfully to established or old business than to new business...
Despite the generosity of Americans most of the needs of individuals are not met through transfers made through charities; thus, charities must choose whom they'll serve.
Depreciation policy seems to be back on the table for the first time since the mid-1980s, so it's again timely to ask: What are the best depreciation policies for the nation?
When a nonprofit engages in business activities unrelated to its nonprofit purposes, taxability is usually not a question of choice; various laws and regulations require that the organization pay taxes on this income and, typically, on sales and property. For related activities, however, a...
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.
Each year, millions of American taxpayers claim tax deductions for contributions to their favorite charities. The charitable tax deduction subsidizes private giving by reducing the out-of-pocket cost of making contributions. In April 1999, the Urban Institutes Center on Nonprofits and...
Can Policymakers Time the Ending of Macroeconomic Incentives?
When policy makers decide that they are going to grant a temporary write-off for new capital investments, they essentially conclude that its macroeconomic advantages exceed other alternatives. However, incentive effects apply more powerfully to established or old business than to new business...
Can Policymakers Time the Ending of Macroeconomic Incentives?
This brief considers focuses on the ending of temporary investment incentives.
Can Policymakers Time the Ending of Macroeconomic Incentives?
Should policymakers use capital expense deductions to help stabilize the economy?
Charities and Disaster Relief
This brief focuses on using public finance principles to allocate relief funds.
Charities and Relief
Despite the generosity of Americans most of the needs of individuals are not met through transfers made through charities; thus, charities must choose whom they'll serve.
Is it Time to Rationalize Depreciation Policy?
Depreciation policy seems to be back on the table for the first time since the mid-1980s, so it's again timely to ask: What are the best depreciation policies for the nation?
When Nonprofits Conduct Exempt Activities as Taxable Enterprises
When a nonprofit engages in business activities unrelated to its nonprofit purposes, taxability is usually not a question of choice; various laws and regulations require that the organization pay taxes on this income and, typically, on sales and property. For related activities, however, a...
Peggy's Rules: Peggy McConkey And the Meaning of Public Service
Senior Fellow Eugene Steuerle describes standards of public service excellence set by a Treasury employee, Peggy McConkey.
President Bush's Proposal to Encourage Charitable Giving
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.
The Cost of Giving: How Do Changes in Tax Deductions Affect Charitable Contributions?
Each year, millions of American taxpayers claim tax deductions for contributions to their favorite charities. The charitable tax deduction subsidizes private giving by reducing the out-of-pocket cost of making contributions. In April 1999, the Urban Institutes Center on Nonprofits and...