The need for deficit reduction has prompted several proposals for modifying the income tax deduction for charitable contributions. This paper combines aggregate tax return data with data on finances of individual nonprofit organizations and data on patterns of household giving to simulate the...

Surveys some results of current research on the social costs of smoking, abusive drinking, and pollution. Attempts to provide some background to tax economists, practitioners, and policymakers who may be unfamiliar with what health economists and other social scientists have to say about the...

When the government institutes a program thought to be useful for society as a whole, such as building a highway or controlling air pollution, those that benefit from such programs are usually quite different from those that bear its costs. Sometimes the government responds by postponing or...

Nonprofit organizations are arguably the fastest growing and most dynamic part of modern market economies in democratic countries. This Handbook explores the frontiers of knowledge at the intersection of economics and the management of these entities. The authors review the role, structure and...

An illustrious group of economists contribute to this volume honoring Dick Netzer, the public finance economist well-known for his research on state and local taxation, the provision of urban public services, and non-profit organizations. Following in his tradition, the contributors apply...

We investigate possible explanations for the rhetorical gap that divides producers and influential consumers of economic knowledge, academic economists and policymakers, respectively. We argue that economics lacks a developed theory of how academic research influences political decision making....

From 1922 to 1986, long-term capital gains were taxed at lower rates than other income, generally by allowing a portion of long-term capital gains to be excluded from taxable income. While taxing capital gains at the same rates as other income has been hailed by some as a major accomplishment of...