"Tax exemption" is the study of Tax exemption is a monetary exemption which reduces taxable income. Tax exempt status can provide complete relief from taxes, reduced rates, or tax on only a portion of items.
A few scholars of "Tax exemption" include Stephen Fishman, J.D.,Cathy Davis.
Some motivations are Nonprofits relieve government's burden. Nonprofits benefit society. Taxing nonprofits would be difficult and counterproductive. Exemption for religious nonprofits preserves separation of church and state.
Several topics in "Tax exemption" include What is the tax exemption for 2018?,What are examples of tax exemptions?How do I claim exemptions on my taxes?.