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Vaniver comments on Checklist of Rationality Habits - Less Wrong
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Sort of? I mean, the primary work here is being done by the deduction of charity donations by income. Progressive taxation helps in that charitable donations are cheaper the richer you are (each dollar given away only costs 70 cents, instead of 100 if there were no deduction / you were paying no income taxes), but that's shaping the incentive, not making it.