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6 Wm. & Mary Pol'y Rev. 1 (2014-2015)

handle is hein.journals/wamprev6 and id is 1 raw text is: 1 WILLIAM & MARY POLICY REVIEW TAXFAVORSFOR PHILANTHROPY: SHOULD OUR REPUBLIC UNDERWRITE DE TOCQUEVILLE'S DEMOCRACY? Rob Atkinson*' This article critically reviews the current rationales for the federal income tax system's favorable treatment of philanthropy, gives those rationales a new descriptive synthesis based on de Tocqueville's account of American democracy, and offers a normative alternative based on neo-classical ethical and political theory. It first identifies * Greenspoon Marder Professor, Florida State University College of Law. 1 I am grateful to New York University's National Center on Philanthropy and the Law, particularly to Harvey Dale and Jill Manny, for the opportunity to present Shades of Virtue: Measuring the Comparative Worthiness of Charities, at NCPL's 21st annual conference on October 29 and 30, 2009. Alexandra Akre provided superb research assistance. [VOL. 6:1