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Articles 1 - 6 of 6
Full-Text Articles in Law
The Role Of The Jordanian Income Tax Law (Jitl) In Supporting Charity Work: A Comparative Study, Ibrahim Kamel Al-Shawabkeh
The Role Of The Jordanian Income Tax Law (Jitl) In Supporting Charity Work: A Comparative Study, Ibrahim Kamel Al-Shawabkeh
UAEU Law Journal
Comparative income tax laws in most states recognize the importance of charity association as a model of charitable and voluntary work and its crucial role in providing essential services and goods to individuals. Such recognition has been manifested in granting these associations a favorable tax treatment regarding their incomes and donations received by the. This paper seeks to explore and examine the extent to which the (JITL) has succeeded in adopting an incentive policy which supports and encourages the charity and voluntary services especially; in light of the current difficult economic social circumstances in Jordan .The paper examines the theoretical …
Curbing (Or Not) Foreign Influence On U.S. Politics And Policies Through The Federal Taxation Of Charities, Johnny Rex Buckles
Curbing (Or Not) Foreign Influence On U.S. Politics And Policies Through The Federal Taxation Of Charities, Johnny Rex Buckles
Maryland Law Review
No abstract provided.
First Amendment Decisions From The October 2006 Term, Erwin Chemerinsky, Marci A. Hamilton
First Amendment Decisions From The October 2006 Term, Erwin Chemerinsky, Marci A. Hamilton
Erwin Chemerinsky
No abstract provided.
First Amendment Decisions From The October 2006 Term, Erwin Chemerinsky, Marci A. Hamilton
First Amendment Decisions From The October 2006 Term, Erwin Chemerinsky, Marci A. Hamilton
Touro Law Review
No abstract provided.
Charity, Publicity, And The Donation Registry, Brian Broughman, Robert Cooter
Charity, Publicity, And The Donation Registry, Brian Broughman, Robert Cooter
Articles by Maurer Faculty
Many Americans donate little or nothing to charity, but according to Robert Cooter and Brian Broughman, our social environment is the cause, not human nature. They propose a small policy change to increase transparency and elicit generosity inspired by experimental evidence about the nature of giving.
Gifts, Gafts And Gefts: The Income Tax Definition And Treatment Of Private And Charitable 'Gifts' And A Principled Policy Justification For The Exclusion Of Gifts From Income, Douglas A. Kahn, Jeffrey H. Kahn
Gifts, Gafts And Gefts: The Income Tax Definition And Treatment Of Private And Charitable 'Gifts' And A Principled Policy Justification For The Exclusion Of Gifts From Income, Douglas A. Kahn, Jeffrey H. Kahn
Articles
Gifts have been given special treatment by the income tax laws since the first post-16th Amendment tax statute was adopted in 1913. The determination of how the income tax law should treat gifts raises a number of issues. For example: should gifts be given special treatment? If so, what should qualify as a gift? Should gifts to a private party be taxable to the donee? Should gifts to a private party be deductible by the donor? Should the donee's basis in a gift of property be determined by reference to the basis that the donor had, and should any modifications …