Don't Levy an Excise Tax on Charitable Giving

Americans have long prided themselves on maintaining a free and open society that encourages private initiative and a minimum of government interference in their lives.

Even when individual behavior is thought by the majority to be wasteful, self-destructive, or both, we are still reluctant to make it illegal.

What do we do instead? We tax products that cause harm, like tobacco, alcohol, and gas guzzlers. And some environmentalists have proposed a "carbon tax" to discourage

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