Taxes, Widows, and Orphans

Conservative hypocrisy about Obama's proposal to limit charitable tax deductions for the rich.

By Daniel GrossPosted Wednesday, April 15, 2009, at 11:52 AM ET

Should we use the tax code to encourage virtuous behavior, such as, say, charitable giving? And should we avoid making changes in the tax code that would discourage charitable giving at this time of charitable stress? These questions would seem to be a matter of principle: It's either a good idea or a bad idea. But it all depends on how you're using the tax code. If the change involves a moderate tax hike on merely rich people, some think it's a bad idea that would be the equivalent of kicking widows and orphans in the face. But if the change is a massive tax cut for a few really, really rich people that would reduce charitable giving much more, the very same people think it's a great idea.