In Canada, the Income Tax Act provides favourable capital gains treatment for gifts of full and partial interests in ecologically sensitive land made to eligible conservation charities, municipalities, and federal and provincial governments through the ecological gifts program (EGP). Such...

This is an online appendix to Lacetera, N., Macis, M., and Stith, S., 2013: “Removing Financial Barriers to Organ and Bone Marrow Donation: The Effect of Leave and Tax Legislation in the U.S.“ Journal of Health Economics, Forthcoming.The paper "Removing Financial Barriers to Organ and Bone...

This Article compares the ways in which the United States and the European Union limit the ability of state-level entities to subsidize their own residents, whether through direct subsidies or through tax expenditures. It uses four recent charitable giving cases decided by the European Court of...