FairTax.org has conducted extensive policy research and commissioned a variety of issue papers on the economic impact of the FairTax on various sectors of industry and individual taxpayers. This work has been conducted in a nonpartisan manner, and the results are made freely available here. We are also providing transcripts of testimony about the FairTax delivered to the House Ways and Means Committee and the House Committee on Small Business.
Click on the topic headings below to view the studies and papers. (All documents listed below are in PDF format. You will need to have the Adobe Acrobat Reader installed to view these documents. To download the free PDF reader, click here.)
|The FairTax and Charitable Giving|
The FairTax would not decrease total individual charitable contributions. To the contrary, due to the price and income effects, among its other benefits, the FairTax would induce an increase in charitable contributions, subsequently strengthening the vitality of the charitable organizations that are so instrumental in their role in U.S. society.
|FairTax treatment of churches and nonprofit organizations|
Qualified not-for-profit organizations receive advantageous tax treatment under the FairTax and are not prohibited from certain types of political activities, as they are under the current system.
|The impact of the FairTax on charitable giving and nonprofit organizations|
Many assume that the level of charitable giving in America is driven by the tax code and tax deductions, concluding that if charitable donations were not deductible, then charitable organizations could not exist. Nothing could be further from the truth.
|The impact of the FairTax on religious and other charitable giving|
Our Founding Fathers insisted that all citizens be taxed uniformly, to ensure that the tax code could not be used to reward the friends and punish the enemies of government. Where has the Johnson Amendment taken us?