Jump to ContentJump to Main Navigation

You are looking at 1-8 of 8 items

  • Keywords: tax deductions x
Clear All Modify Search

View:

Toward a Political Theory of Philanthropy

Rob Reich

in Giving Well: The Ethics of Philanthropy

Published in print:
2011
Published Online:
January 2011
ISBN:
9780199739073
eISBN:
9780199855872
Item type:
chapter
Publisher:
Oxford University Press
DOI:
10.1093/acprof:oso/9780199739073.003.0010
Subject:
Philosophy, General

This chapter examines whether, in a liberal democratic society, the charitable deduction can be justified. The chapter argues that the burden is on the state to show that the charitable deduction is ... More


Deductions

Avi-Yonah Reuven, Nicola Sartori, and Omri Marian

in Global Perspectives on Income Taxation Law

Published in print:
2011
Published Online:
May 2011
ISBN:
9780195321357
eISBN:
9780199893690
Item type:
chapter
Publisher:
Oxford University Press
DOI:
10.1093/acprof:oso/9780195321357.003.0003
Subject:
Law, Company and Commercial Law, Public International Law

An income tax is supposed to be levied on net income; therefore, it is supposed to allow for the costs of generating income to be deducted from gross income. The problem here is defining what these ... More


The “What” of Taxation, Part Two: Deductions from the Tax Base

Edward J. McCaffery (ed.)

in The Oxford Introductions to U.S. Law: Income Tax Law

Published in print:
2012
Published Online:
April 2015
ISBN:
9780195376715
eISBN:
9780190260224
Item type:
chapter
Publisher:
Oxford University Press
DOI:
10.1093/acprof:osobl/9780195376715.003.0003
Subject:
Law, Constitutional and Administrative Law

This chapter explores the deductions from the tax base by carefully distinguishing between personal, business, and mixed business-personal expenditures. It illustrates the mechanics of deductions by ... More


Online Postsecondary Education and Labor Productivity

Caroline M. Hoxby

in Education, Skills, and Technical Change: Implications for Future US GDP Growth

Published in print:
2018
Published Online:
September 2019
ISBN:
9780226567808
eISBN:
9780226567945
Item type:
chapter
Publisher:
University of Chicago Press
DOI:
10.7208/chicago/9780226567945.003.0017
Subject:
Economics and Finance, Development, Growth, and Environmental

This study analyzes longitudinal data on nearly every person who engaged in postsecondary education that was wholly or substantially online between 1999 and 2014. It shows how much they and taxpayers ... More


Public Policy Options to Build Wealth for America’s Middle Class

Christian E. Weller and Amy Helburn

in Shared Responsibility, Shared Risk: Government, Markets and Social Policy in the Twenty-First Century

Published in print:
2012
Published Online:
February 2015
ISBN:
9780199781911
eISBN:
9780190252519
Item type:
chapter
Publisher:
Oxford University Press
DOI:
10.1093/acprof:osobl/9780199781911.003.0007
Subject:
Political Science, American Politics

This chapter examines public policy options to build wealth for America's middle class, such as increasing savings rates, minimizing individual risk exposure, and lowering the costs of building ... More


Philanthropy and Income Inequality

Elizabeth Anderson, Ing-Haw Cheng, and Harrison Hong

in Capitalism Beyond Mutuality?: Perspectives Integrating Philosophy and Social Science

Published in print:
2018
Published Online:
June 2018
ISBN:
9780198825067
eISBN:
9780191863745
Item type:
chapter
Publisher:
Oxford University Press
DOI:
10.1093/oso/9780198825067.003.0014
Subject:
Business and Management, Corporate Governance and Accountability, Political Economy

Bill Gates recently argued that philanthropy by households at the top of the income distribution might help ameliorate income inequality, and that tax policies should take this into account. Much of ... More


Fines as a Mechanism for Culture Change?

Huw Macartney

in The Bank Culture Debate: Ethics, Values, and Financialization in Anglo-America

Published in print:
2019
Published Online:
October 2019
ISBN:
9780198843764
eISBN:
9780191879470
Item type:
chapter
Publisher:
Oxford University Press
DOI:
10.1093/oso/9780198843764.003.0008
Subject:
Political Science, Political Economy

This chapter begins with the claims made by state managers that financial penalties would function as an important mechanism for improving conduct and culture in the banks. The main argument of this ... More


A Farewell to Alms

Theodore M. Lechterman

in The Tyranny of Generosity: Why Philanthropy Corrupts Our Politics and How We Can Fix It

Published in print:
2021
Published Online:
October 2021
ISBN:
9780197611418
eISBN:
9780197611449
Item type:
chapter
Publisher:
Oxford University Press
DOI:
10.1093/oso/9780197611418.003.0003
Subject:
Philosophy, Political Philosophy

Having considered why a democratic polity might have reason to limit philanthropy’s reach, the book moves to consider the conditions under which such a polity might have reason to offer donations ... More


View: