Fiscal & Philanthropic Policy Workbench
Charity Tax Break Impact & Reform Simulator
Quantifying the fiscal efficiency, equity incidence, and welfare trade-offs of charitable giving subsidies.
Model: Empiric Decile Elasticity
Benchmark: $65.4B Baseline Loss
Policy Architecture
REFORM
25% Flat Credit
Universal UK/NZ Match
Current US Deduction
Itemized up to 37%
Capped 20% Relief
Top rate ceiling
Repeal & Reallocate
100% Direct Welfare
Elasticity & Behavioral Parameters
Price Elasticity of Giving (η)
-1.10
Top Marginal Rate (Decile 10)
37%
Median Bracket Rate (Deciles 4-6)
12%
Top Decile Giving Concentration
78.2%
Reset Base
Export Brief
Net Federal Revenue Delta
+$18.60B
Aggregate Giving Delta
-4.20%
Bottom 80% Participation
+31.5%
Progressivity Shift Index
+0.42
Social Efficiency Ratio
1.38x
Subsidy Capture vs Income Deciles
Current Subsidies
Selected Reform
Philanthropic Target Allocation ($B)
Elite / Endowments
Basic Needs & Public Welfare
Distributional Incidence & Effective Tax Relief by Decile
Income Group
Baseline Share
Effective Marginal Subsidy
New Price of Giving
Estimated Giving ($B)
Tax Expenditure ($B)
Policy report exported to JSON/CSV
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