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Percentage tax designation institutions. On Sugden's contractarian account
2021
International Review of Economics
Abstract"Percentage Tax Designation Institutions", also known as "Percentage Philanthropy Laws", are fiscal institutions through which taxpayers can freely designate a certain percentage of their income tax to organizations whose main activity is of public interest: churches, third-sector organizations, political parties, etc. A comprehensive explanation of such systems is still lacking. In The Community of Advantage, Robert Sugden provides an original theoretical account of the Italian "8 ×
doi:10.1007/s12232-021-00364-2
fatcat:s4bzdpqyvneh7ets5mxrqcq2ka