A Contribution to the Theory of tax Expenditures: The Case of CharitableGiving
NBER Reprint No. 72
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Published: Feldstein, Martin. "A Contribution to the Theory of Tax Expenditures: The Case of Charitable Giving." The Economics of Taxation, Essays in Honor of Joseph Peckman, edited by Henry J. Aaron and Michael J. Boskin, pp. 99-122. Washington, DC: The Brookings Institution, 1980.