ISSN 0024-7081
Vol. 56, Issue 1, 2025October 23, 2025 CDT 
ccby-4.0 
The Fallacies Behind The Excise Tax: On “Excessive” Charity Compensation 
The Fallacies Behind The Excise Tax: On “Excessive” Charity Compensation
Elaine Waterhouse Wilson,   
Elaine Waterhouse Wilson, The Fallacies Behind The Excise Tax: On “Excessive” Charity Compensation, 56 Loy. U. Chi. L.J. 18 (2025).