Effects of allowing nonitemizers to deduct charitable contributions.
| Author/creator | McClelland, Robert |
| Other author | United States. Congressional Budget Office. |
| Format | Electronic |
| Publication Info | [Washington, D.C.] : Congress of the United States, Congressional Budget Office, [2002] |
| Description | vii, 28 p. : digital, PDF file. |
| Supplemental Content | https://purl.fdlp.gov/GPO/LPS72701 |
| Subjects |
| Series | A CBO paper CBO papers. ^A567541 |
| Abstract | Reviews the history of the standard deduction in the federal income tax, examines patterns of charitable giving by itemizers and nonitemizers, and looks at the economic incentives that the tax system offers for charitable giving. Discusses options for extending the deductibility of charitable donations to all taxpayers, focusing on revenue costs and the effects on levels of giving. |
| General note | Title from title screen (viewed Dec. 6, 2005). |
| General note | "Robert McClelland ... prepared the report." |
| General note | "December 2002." |
| General note | GPO Cataloging Record Distribution Program (CRDP). |
| Bibliography note | Includes bibliographical references. |
| Technical details | Mode of access: Internet from the CBO web site. Address as of 12/06/05: http://www.cbo.gov/ftpdocs/40xx/doc4008/12-13-CharitableGiving.pdf; current access available via PURL. |
| GPO item number | 1005-C (online) |
| Govt. docs number | Y 10.2:AL 5 |