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         <title>Effects of Allowing Nonitemizers to Deduct Charitable Contributions</title>
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    <abstract>Reviews the history of the standard deduction in the federal income tax, examines patterns of charitable giving by itemizers and nonitemizers, and looks at the economic incentives that the tax system offers for charitable giving. Discusses options for extending the deductibility of charitable donations to all taxpayers, focusing on revenue costs and the effects on levels of giving.</abstract>
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