Tax Reform and Charitable Contributions of Appreciated Property.
研究了1986年税制改革通过降低边际税率和对增值财产捐赠征收替代性最低税，如何提高慈善捐赠的税后成本，并导致捐赠减少，最后提出缓解该税影响的建议。
Abstract The Tax Reform Act of 1986 increases the cost of charitable giving by reducing marginal tax rates and imposing an alternative minimum tax on contributions of appreciated property. Prior studies indicate that charitable donations are very sensitive to changes in marginal tax rates; as the after-tax cost of giving increases, the amount of contributions declines. This article demonstrates that the after-tax cost of giving will increase substantially under the new law. Further, imposing the alternative minimum tax on contributions of appreciated property amounts to an unannounced change in tax policy. A proposal to alleviate the harsh consequences of the alternative minimum tax on contributions of appreciated property is suggested.