Brief Abuse of tax deductions for charitable donations of conservation lands are on the rise
Adam Looney
Display Date
File
File
Download Report
(230.31 KB)

This brief discusses the abuse of tax deductions intended to encourage conservation of environmentally friendly land and historic buildings. This abuse is on the rise and a key policy question is whether this tax expenditure represents a good return on the scarce dollars the federal government uses to subsidize the practice.

Primary topic Individual Taxes
Research Area Charitable giving