In an era characterized by inequalities of income and influence, political polarization, and the segregation of social spaces, the income tax deduction for charitable contributions would appear to abet some of our worst social ills because it allows wealthy individuals to steer public funds to their preferred charities. But we argue that now is the time to expand and refocus-not abolish-the tax subsidy for charitable giving. Previous assessments of the charitable deduction have focused on how it helps charities but ignored an essential benefit of giving: its effect on the donor. We show that the charitable deduction increases volunteerism along with financial giving, and we report new evidence that volunteerism is associated with broader civic and political engagement, including engagement with people of different cultures, races, and ethnicities. Since people tend to undervalue the social and relational goods that flow from civic participation, the charitable deduction is a helpful corrective. We also report evidence that civic engagement is unequally distributed and propose a new refundable tax credit that turns low- and middleincome households from clients of charities to donors, which can both empower them and help remedy inequalities in civic and political participation.
Scholars regard the 1923 League of Nations experts’ report as the origin of the international tax system as we know it. The experts’ report noted the...
This Chapter discusses citizenship taxation as a potential solution to the challenges posed by increasing global mobility and the digitalization of...
Although research suggests that countries' colonial experiences are associated with a range of contemporary outcomes, the link between colonial...
Citation rankings have emerged as a popular approach to ranking the scholarly impact of law faculties. This paper develops a statistical approach for...
Annotation and classification of legal text are central components of empirical legal research. Traditionally, these tasks are often delegated to...
Large language models (LLMs) now perform extremely well on many natural language processing tasks. Their ability to convert legal texts to data may...
These are momentous times for the comparative analysis of judicial behaviour. Once the sole province of US political scientists, a new generation of...
This chapter provides an overview of computational text analysis techniques used to study judicial behavior and decision-making. As legal texts become...
Moore v. United States raises the question whether unrealized gains, such as an increase in property value or a stock portfolio, constitute “incomes...
This article takes an in-depth look at the deeply flawed EU Court of Justice decision in the Apple state aid case. We discuss whether any legitimate...
Last month the European Court of Justice ended an eight-year tax battle involving Apple and Ireland. In a dramatic upset, the court handed the EU...
Federal administrative agencies are one of the primary policymaking venues in the United States. One of the core features of U.S. administrative...
Research correlating stringency in land-use regulation to low housing supply, high housing costs, and segregation relies on surveys of planners about...
Liberalism is back on its heels, pushed there by political movements in the United States and Europe and by the critiques of legal scholars and...
This Article introduces the Jurist-Derived Judicial Ideology Scores (JuDJIS), an expert-sourced measure of judicial traits that can locate nearly...
Income inequality is a national preoccupation, and the public’s imagination is captured by the astronomical incomes of Valley tech billionaires and...
Whether constitution-making should be constrained has long been debated, but little is known about whether it is possible. We make several...
National constitutions codify provisions on a wide range of topics, ranging from presidential term limits to the country’s flag. But are all...