author = { Kaplow, Louis },

title = { Optimal income taxation and charitable giving },

publisher = {Harvard Law School},

keywords = { Einkommensteuer , Optimale Besteuerung , Fundraising , Wohltätigkeit , Steuervergünstigung , Steuerrecht , Steuerpolitik , USA , optimal income taxation , charitable contributions , philanthropy , Graue Literatur },

year = {[2023]},

abstract = {Forthcoming in Tax Policy and the Economy, Vol. 38, Robert Moffitt, ed. (2024)},

booktitle = {Discussion paper / Harvard John M. Olin Center for Law, Economics, and Business ; no. 1107 (09/2023)},

address = { Cambridge, MA },

url = { http://slubdd.de/katalog?TN_libero_mab2 }