Charitable tax deductions are one of the largest tax expenditures at the state and federal levels, and they are also crucial for the sustainability of the charitable nonprofit sector. Understanding some of the factors that drive changes in charitable tax deductions over time is needed to inform...

This paper proposes a simple methodology for measuring and analyzing the cost effectiveness of food pantries and other food distribution programs that transfer in-kind benefits to the poor. The methodology suggests that even if the administrative cost, management, and nonfood costs of running...

The Christian Health Association of Ghana is the largest federation of faith-inspired provider of health services in Ghana. With 168 hospitals and clinics at the time this paper was written, 70 percent of which are affiliated with the Catholic Church, the federation accounts for more than a...

This paper relies on household survey data as well as qualitative fieldwork to answer two questions about the services provided by faith-inspired health care providers in Ghana: how satisfied are patients with the services received?; and why are patients choosing faith-inspired providers for...

In recent years, nonprofits have started operating thrift stores to reinvest earnings from the stores’ sales in other programs for the poor. Martha’s Table, a nonprofit in Washington DC, has adopted such a strategy. It operates Martha’s Outfitters, a thrift store which provides clothing at...

This paper relies on administrative, household surveys and qualitative data to answer three questions about the services provided by faith-inspired health care providers in Ghana, asking: (1) what is the market share of faith-inspired providers as compared to other types of providers; (2) are...

This paper uses the fifth round of the Ghana Living Standards Survey collected in 2005-2006 to conduct a benefit incidence analysis of public spending for health. District-level financial data on public transfers are combined with household survey data on the use of various types of facilities...

This paper proposes a simple multiplicative decomposition that can help in comparing the levels of mortgage interest tax deductions observed in different states or areas, and some of the reasons leading to different levels of deductions. The key parameters in the decomposition are a state’s...