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By reducing taxpayers' taxable income, the charitable deduction shifts part of the cost of private charitable giving onto the rest of society, encouraging charitable gifts. While the charitable deduction clearly benefits charities, it also shrinks the federal tax base. This is the basic justification for a tax subsidy to charities: if charities produce public goods, they will be subject to market failure and will not be supplied, justifying a government subsidy for them. The vast majority of charities do not produce exclusively public goods. As a result, the scope of the current charitable deduction is far broader than can be justified by any appeal to the theory of market failure. From the perspective of economic efficiency, it is hard to justify the current size and scope of the feder...
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SIC 3851
NAICS 339115
Optical goods manufacturers produce a variety of corrective eyewear, implants, and eye-care supplies. Common examp...
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1. Introduction
Study of the pre-purchase "information search" stage "has not received due attention" from researchers (Malhotra et al., 1999).
In...
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1. Introduction
Much theoretical and empirical research has been done on the variable perceived risk since the original proposal by Bauer (1960). Am...
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...: Engaging in ?the Production of Goods for Commerce?. 776.20 - ?Goods.?. (a) The statuto...
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Colorado Springs Police raided a storage unit Thursday afternoon that was filled with items they believe were stolen - including compound bows and swords.
Collectibles, power tools, hand tools, and roofing tools and supplies also were found in the unit. Police believe the items were stolen from vehicles or businesses and are attempting to determine the owners of the items.
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FMCSA harmonizes its regulations with a recent Surface Transportation Board (STB) order that requires certain information about household goods motor carrier liability to appear on the estimates and bills of lading that carriers must provide to individual shippers.
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1. INTRODUCTION
Many industries have witnessed accelerated and enhanced globalization in both pace and magnitude in the latter half of 20th century....
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Notice is hereby given of recent Board decisions concerning interstate household-goods moves. In a decision served January 21, 2011 (January 2011 Decision), the Board implemented a Congressional directive to enhance consumer protection in the case of loss or damage that occurs during interstate household-goods moves.\1\ The January 2011 Decision required movers to provide certain information concerning the two available cargo-liability options \2\ on the written estimate form--the first form that a moving company must give to a customer--and tentatively raised the dollar value levels used in reimbursing a consumer under the replacement-value option for lost or damaged goods when the consumer had not declared in advance how much the goods were worth. In a decision served on January 12, 2...