Commentary Archive

Photo of Jerry Ellig

IRS Rule on Charitable Deductions: A Worthy Goal, a Skillful Fix, but Surprisingly Thin Evidence

June 17, 2019

6/17/19 - The IRS prohibits individual taxpayers from deducting charitable contributions on their federal taxes if they received a state or local tax credit in exchange for the contribution, but allows them to count such donations as state or local tax payments subject to the $10,000 cap on state and local tax deductions.

Photo of Zhoudan Xie

Research Brief: Why Should We Focus on the Form of Regulation?

June 12, 2019

6/12/19 - As part of a cooperative agreement with the USDA, a new GW Regulatory Studies Center report finds that growth in total regulation has a negative relationship with land productivity growth, and the relationship differs according to the form of regulation.