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Perry Fleischer, Miranda --- "Subsidizing charity liberally" [2018] ELECD 1358; in Harding, Matthew (ed), "Research Handbook on Not-For-Profit Law" (Edward Elgar Publishing, 2018) 418

Book Title: Research Handbook on Not-For-Profit Law

Editor(s): Harding, Matthew

Publisher: Edward Elgar Publishing

ISBN: 9781785369988

Section: Chapter 18

Section Title: Subsidizing charity liberally

Author(s): Perry Fleischer, Miranda

Number of pages: 26

Abstract/Description:

This chapter argues that the tax subsidies extended to charities are difficult to justify in light of libertarian ideals, because they entail coercing some taxpayers to subsidize the pursuit of purposes that limited government ought not to pursue. It then considers the liberal tradition of resource egalitarianism, and once again finds charitable tax subsidies wanting because they are inconsistent with equality of opportunity on most liberal understandings of that ideal. The chapter concludes that the best chance of defending charitable tax subsidies from a liberal point of view is on the back of a highly controversial version of resource egalitarianism that is sensitive to expensive tastes and preferences.