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Indiana University Bloomington

Arts Administration

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Dr. Rushton's SPEA Insight

November 16, 2010

Arts Administration (and Masters of Public Affairs) programs director, Dr. Michael Rushton weighs in on President Obama's proposed lowered charitable giving tax rate for higher income taxpayers in a SPEA Insight. Each issue of SPEA Insights highlights a major public policy challenge in the USA or the world along with analysis from SPEA faculty and other experts that will help policy makers address these challenges.

Here is a summary of Dr. Rushton's analysis: From an economics perspective, this paper reviews three challenges to policy makers for treating charitable donations equitably: (1) how much to incentivize charitable giving, (2) whether equity among taxpayers ought to be defined before or after their donations, and (3) if, and how much, the tax rate should grow with income level.

You can view the paper here.

You can view Dr. Rushton's video analysis here.