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Articles 1 - 2 of 2
Full-Text Articles in Law
How Charitable Organizations Influence Federal Tax Policy: "Rent-Seeking" Charities Or Virtuous Politicians?, Nancy J. Knauer
How Charitable Organizations Influence Federal Tax Policy: "Rent-Seeking" Charities Or Virtuous Politicians?, Nancy J. Knauer
Nancy J. Knauer
Tax-exempt charitable organizations exert considerable influence over Congress, the Department of the Treasury, and the Internal Revenue Service in matters dealing with exemption from federal income tax and the tax deductibility of charitable contributions. This Article uses both public choice and public interest analysis to help identify various features of the charitable community and explain how exempt organizations weild political influence despite the restrictions placed on their activities under the tax code. Arguing that the influence of charitable organizations over tax policy can be explained from either a public choice or public interest vantage point, the Article concluds that the …
Tax Policy And Economic Development: A Roundtable Assessment, Christopher St. John, Alan P. Brigham, Charles Colgan, Brian H. Mahany
Tax Policy And Economic Development: A Roundtable Assessment, Christopher St. John, Alan P. Brigham, Charles Colgan, Brian H. Mahany
Maine Policy Review
Economic development continues to be a top policy issue for the state of Maine. Within the broad topic of economic development is the issue of tax policy, and the state continues to experiment with changes in traditional taxes, such as sales and income, as well as with newer approaches, such as Employment Tax Increment Financing. What works and what does not work? Can the state afford the potential loss of revenues associated with tax incentives? Who wins and who loses from these policies? To answer these questions, Maine Policy Review convened a panel of experts to review Maine’s record. Two …