Open Access. Powered by Scholars. Published by Universities.®
- Institution
- Keyword
-
- Tax (2)
- American's in Shape Tax Credit (1)
- Canada (1)
- Charitable Donations (1)
- Charitable Giving (1)
-
- Charitable Organizations (1)
- Charity (1)
- Children (1)
- Children's Fitness Tax Credit (1)
- Diet (1)
- Dietary habits (1)
- Donations in Recession (1)
- Eating habits (1)
- Exercise (1)
- Exercise habits (1)
- Exercise incentive (1)
- Fat tax (1)
- Finance (1)
- Fiscal policy (1)
- Fitness (1)
- Fitness tax credit (1)
- Fitness-based tax credit (1)
- Government incentive (1)
- Health (1)
- Healthcare cost (1)
- Healthier eating habits (1)
- Incentive (1)
- Inequality (1)
- Internal Revenue Code (1)
- Minorities (1)
- Publication
- Publication Type
Articles 1 - 3 of 3
Full-Text Articles in Taxation-Federal
Fitness Tax Credits: Costs, Benefits, And Viability, Daniel M. Reach
Fitness Tax Credits: Costs, Benefits, And Viability, Daniel M. Reach
Northwestern Journal of Law & Social Policy
As the number of overweight and obese Americans rises, it becomes increasingly clear that Americans need further incentives to stimulate lasting lifestyle changes. Tax incentives focused on exercise, which have been largely unexplored to this point, are an effective response to the growing obesity problem in the United States that would largely avoid the political opposition that tax policies focused on diet have encountered. In addition, they would also provide a more palatable solution for the taxpayer beneficiaries with a relatively low impact on government revenues. Viable tax incentives to encourage greater fitness include tax credits and sales tax breaks, …
The U.S. Tax System: Where Do We Go From Here?, Adele C. Morris
The U.S. Tax System: Where Do We Go From Here?, Adele C. Morris
Brookings Scholar Lecture Series
This talk will explore how the U.S. tax system really works, where revenue comes from, where spending goes, what a tax expenditure is, and discuss deficit prognoses and how the recent political debates could affect our economy. The speaker will highlight some advantages and disadvantages of different budget balancing options.
Compromising The Safety Net: How Limiting Tax Deductions For High-Income Donors Could Undermine Charitable Organizations, Patrick Tolan
Compromising The Safety Net: How Limiting Tax Deductions For High-Income Donors Could Undermine Charitable Organizations, Patrick Tolan
Patrick E. Tolan Jr.
President Obama’s recent budget proposals have contemplated reducing the top rate for charitable deductions (and all itemized deductions) to twenty-eight percent. Because America’s largest donors are those in the highest marginal tax brackets, efforts to limit deductibility of charitable donations could have a chilling effect on charitable giving.
In this article the author looks at motivations for charitable donations and specifically at the impact of tax deductibility as a motivating factor. It takes a historical look at the philanthropic surveys and econometric models and examines empirical data concerning impacts of significant changes to the tax code in the 1980s that …