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The Charitable Deduction: Subsidy or Limitation?
Adam Yarmolinsky
University of Maryland
References
- Andrews, W. (1972). Personal exemptions in an ideal income tax. Harvard Law Review, 86, 309-309.
- Panhandle Oil Co. v. Mississippi ex. Rel. Knox, 277 US 218, 48 S. Ct. 451 (1928).
Nonprofit and Voluntary Sector Quarterly, Vol. 29, No. 1,
173-178 (2000)
DOI: 10.1177/0899764000291010

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