Charitable tax deductions are one of the largest tax expenditures at the state and federal levels, and they are also crucial for the sustainability of the charitable nonprofit sector. Understanding some of the factors that drive changes in charitable tax deductions over time is needed to inform...

This paper proposes a simple methodology for measuring and analyzing the cost effectiveness of food pantries and other food distribution programs that transfer in-kind benefits to the poor. The methodology suggests that even if the administrative cost, management, and nonfood costs of running...

In recent years, nonprofits have started operating thrift stores to reinvest earnings from the stores’ sales in other programs for the poor. Martha’s Table, a nonprofit in Washington DC, has adopted such a strategy. It operates Martha’s Outfitters, a thrift store which provides clothing at...

This paper proposes a simple multiplicative decomposition that can help in comparing the levels of mortgage interest tax deductions observed in different states or areas, and some of the reasons leading to different levels of deductions. The key parameters in the decomposition are a state’s...

The weaknesses of traditional policies for dealing with unemployment shocks have placed the reform of social insurance programs at the center of the public policy debate. Unemployment insurance saving accounts (UISAs) have been proposed as an instrument to protect workers from the loss in...

The government of Chile has been using for many years a system for the targeting of many of its income transfers and other social programs. The system is based on the ficha CAS, a two page form that households must fill if they wish to apply for benefits. Each household is attributed a score on...

In Chile, labor-based inclusion policies and training programs have been targeted at social groups seen as especially vulnerable. Using results from the 1990 CASEN household survey, the democratic governments identified youths and women heads of households as target groups in need of training....