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Theoretical Inquiries in Law

Editor-in-Chief: Klement, Alon

2 Issues per year

CiteScore 2017: 0.49

SCImago Journal Rank (SJR) 2017: 0.345
Source Normalized Impact per Paper (SNIP) 2017: 0.727

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Volume 18, Issue 1


How Charitable Is the Charitable Contribution Deduction?

Yoram Margalioth
Published Online: 2017-02-10 | DOI: https://doi.org/10.1515/til-2017-0003


Section 170 of the U.S. Internal Revenue Code is known as the “charitable contribution deduction.” This Article explores the section’s rationale as well as its effect on income/wealth distribution. It reaches the conclusion that the deduction can be justified on efficiency (mitigating the free-riding on public goods and asymmetric information problems) and democracy grounds, but is not “charitable,” as its distributive effects are neutral or even regressive.

About the article

* Tel Aviv University, Buchmann Faculty of Law. Director of the Law and Philanthropy Institute. Research Fellow, Monash Business School. I would like to thank Shir Shrem, Gal Shemer and Limor Morad for excellent research assistance and the Law and Philanthropy Institute for funding their work, the conference participants for their helpful comments, and the Cegla Center for its generous support of the conference.

Published Online: 2017-02-10

Published in Print: 2017-01-01

Citation Information: Theoretical Inquiries in Law, Volume 18, Issue 1, Pages 37–60, ISSN (Online) 1565-3404, ISSN (Print) 1565-1509, DOI: https://doi.org/10.1515/til-2017-0003.

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