Distributional estimates for a proposal to replace the itemized deduction for charitable contributions with a deduction available to all taxpayers (by ECI percentile).
Distributional estimates for a proposal to replace the itemized deduction for charitable contributions with a deduction available to all taxpayers for contributions above 1 percent...
Distributional estimates for a proposal to replace the itemized deduction for charitable contributions with a deduction available to all taxpayers for contributions above 1.65 percent...
Distributional estimates in calendar year 2020 for a proposal to replace the itemized deduction for charitable contributions with a deduction available to all taxpayers for contributions above 2 percent of AGI. The tables show how this proposal affects charitable contributions compared to current law and contain the following information: a) Number of tax units with a tax benefit from charitable contributions; b) average benefit from charitable contributions; c) weighted-average marginal tax benefit of giving; and d) implied change in charitable contributions associated with alternative price elasticities for giving.
Revenue estimates for four proposals to replace the itemized deduction for charitable contributions with a universal deduction with varying AGI floors (for calendar year 2020).
