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Peer reviewedAuten, Gerald E.; Rudney, Gabriel G. – Economics of Education Review, 1986
Higher education benefits from several United States tax law provisions, including deductibility of charitable contributions. Recent tax reform proposals could increase would-be donors' net cost by reducing tax incentives. This paper links lower tax rates to a significant future reduction in educational philanthropy. (18 references) (MLH)
Descriptors: Educational Finance, Finance Reform, Higher Education, Incentives
