Example: the U.S.
“As a deduction, the value of the tax benefit increases with income. The higher the marginal rate of the donor, the larger the tax benefit, meaning that the wealthier the taxpayer, the less they must pay for each dollar of their charitable gifts. Thus, for a gift of $1,000, a taxpayer in the 37 percent bracket gets $370 in tax savings while a taxpayer in the 15 percent bracket gets just $150 — a $220 difference in the size of the tax benefit for the same gift. In addition, as an itemized deduction, only a small fraction of taxpayers actually have a tax incentive to give, further increasing unfairness. Thus, millionaires can get a return of 37 percent on their charitable contributions, while a middle-income taxpayer who claims the standard deduction gets no tax benefit at all for a contribution of the same amount. Such middle-income taxpayers thus have no incentive to give, and when they do, their gift is not acknowledged by the tax system even though their sacrifice is likely greater relative to their wealth.”
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