Challenges for tax policy towards individual charitable giving: the experience of recent attempts to ‘reform’ the UK Gift Aid scheme
Pharoah, Cathy (2010)

This paper explores some challenges for tax policy towards individual charitable giving through a review of recent initiatives to reform Gift Aid, the scheme responsible for most UK tax-effective private donating. Although often regarded as a model by other countries, Gift Aid has been
subject to extensive charity pressure for radical reform. The paper argues that while operational problems prompted the reform call, wider tax policy challenges have emerged and contributed to shifting the focus from radical to more limited administrative options for change.

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