A research paper written by Catholic Law Professor Roger Colinvaux was recently cited in a report by the Congressional Joint Economic Committee in regards to reforming the Charitable Deduction. The report considered trends in charitable giving, flaws in current charitable deduction, and proposals for reform.
The paper referenced was:
“Rationale and Changing the Charitable Deduction,” Tax Notes 138, no. 1453 (2013); CUA Columbus School of Law Legal Studies Research Paper No. 2013-9