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- W79955234 abstract "This comment questions both the justification offered in the Department of Finance study and tax assistance for charitable giving in the form of a reduced capital gains inclusion rate on gifts of publicly traded securities. The article begins by presenting the most persuasive rationale for special tax treatment of charitable contributions under the income tax and the implications of this justification for the design of an appropriate tax incentive. In light of this analysis, the article turns to the reduced capital gains inclusion rate on gifts of publicly traded securities and the justification offered in the Department of Finance study. A final section offers more general conclusions." @default.
- W79955234 created "2016-06-24" @default.
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- W79955234 date "2008-07-11" @default.
- W79955234 modified "2023-09-26" @default.
- W79955234 title "Special Federal Tax Assistance for Charitable Donations of Publicly Traded Securities: A Tax Expenditure Analysis" @default.
- W79955234 hasPublicationYear "2008" @default.
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