Right here’s a synthesis of Miles Kimball’s case for a “public contribution program” (PCP)—his proposal to develop the nonprofit sector instead of increasing authorities—drawing on his reader’s information and each linked, related put up, plus later cross-references on the weblog.
Kimball’s PCP is a donor-directed, obligatory giving scheme that pairs a surtax with a 100% credit score for qualifying presents to nonprofits. In his canonical sketch, marginal tax charges would rise by 10 share factors on revenue above about $75,000 per individual (or $150,000 per couple), however each greenback of that surcharge might be absolutely offset by making “public contributions”—donations to high-quality nonprofits that do issues authorities might legitimately do and that may substitute for presidency spending. That is intentionally narrower than the strange charitable deduction; it focuses giving on government-like capabilities so this system meaningfully relieves funds strain quite than merely subsidizing any charity. Confessions of a Provide-Facet Liberal
Kimball stresses that the PCP doesn’t change all the public sector. Protection, minority protections, and different core state capabilities stay governmental, whereas the PCP shifts marginal assets—particularly in social providers, analysis, international support, and eldercare—towards regulated nonprofits. Eligibility guidelines (set by regular democratic processes) can exclude, for instance, elite cultural establishments that primarily serve the wealthy (“opera homes”) whereas permitting faith-affiliated service nonprofits to qualify. Confessions of a Provide-Facet Liberal
In his reader’s information, Kimball affords six core causes to want nonprofit provision the place possible:
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Decentralization → creativity. A extra various set of decision-makers, with competitors and experimentation amongst organizations, yields extra innovation than centralized bureaucracies.
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Simpler sunsetting. Funding shifts away from failed or ineffective applications when donors lose confidence—a lot more durable inside authorities.
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Decrease value. Nonprofit wages are sometimes decrease than authorities pay (outdoors extremely expert roles), so comparable providers are cheaper.
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Decrease distortions. Even when giving is required, selecting the place to present is extra nice than paying taxes, reducing tax-avoidance habits and its deadweight loss.
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Altruism amplification. Cognitive dissonance works in society’s favor: individuals required to present come to see themselves as givers; they speak about decisions with pals and convey up kids in a tradition of giving.
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Civic schooling. Fascinated by public-goods tradeoffs teaches residents about coverage; individuals grow to be extra knowledgeable and engaged. Confessions of a Provide-Facet Liberal+1
Kimball anchors this case in John Stuart Mill’s protection of doing “many issues outdoors of presidency.” Mill warned that enlarging the state needlessly concentrates expertise and energy in forms, dampens unbiased civic capability, and reduces the aggressive scrutiny governments must carry out effectively. The PCP’s combined system—some collective guidelines, a number of particular person alternative—preserves freedom and pluralism whereas nonetheless getting public items funded. Confessions of a Provide-Facet Liberal+2Confessions of a Provide-Facet Liberal+2
The PCP is Kimball’s reply to the long-run collision between aging-driven spending and political resistance to increased taxes. He argues we are going to want extra income; the query is how to lift it with the least hurt. His precept: “No tax enhance with out recompense”—if we should increase taxes, give taxpayers one thing they like in return. Right here, the “one thing” is the energy to direct the additional cash to vetted nonprofits quite than to the overall fund. This makes hikes extra politically tolerable, reduces tax avoidance, and lets us deal with the poor, sick, and aged with out mechanically increasing the state. Confessions of a Provide-Facet Liberal+1
In his Quartz items bringing the PCP to a broader viewers, he frames it because the different to the false alternative of austerity vs. spending: shrink authorities’s footprint whereas nonetheless getting the job carried out through “a thousand factors of sunshine” within the nonprofit world. Confessions of a Provide-Facet Liberal
To depend towards the 100% credit score, a donation should:
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Go to a nonprofit assembly top quality requirements;
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Fund actions that might legitimately be authorities capabilities; and
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Substitute, to an necessary extent, for spending governments would in any other case seemingly do.
He illustrates seemingly high-priority PCP areas: poverty reduction and social providers, scientific and medical analysis, international support that reaches individuals quite than regimes, and eldercare that helps seniors stay at residence. By design, this system crowds out some common charitable giving (which truly boosts web income) whereas crowding in centered, substitutive giving. Confessions of a Provide-Facet Liberal
Though non secular congregations as such wouldn’t qualify (to protect the “official authorities operate” normal), many affiliated service nonprofits might. Cultural establishments primarily serving the rich might be excluded; legislators would draw and alter the boundary by strange democratic rulemaking. Confessions of a Provide-Facet Liberal+1
Kimball thinks a PCP would tilt assets towards areas that present democratic budgeting under-prioritizes—science and international support—whereas accepting that authorities seemingly stays higher at nationwide protection and sure minority-protection priorities. He envisions extra whole assets for essentially the most humane goals, as a result of this system makes paying for them much less painful and extra partaking. Confessions of a Provide-Facet Liberal
On the macro aspect, the PCP addresses debt anxieties: it lets us fund what we should with out both ballooning deficits or crushing, unpopular tax hikes. And since required giving is much less hated than taxes—because of alternative and social which means—this system reduces the social waste of tax avoidance, a traditional effectivity loss Kimball needs to attenuate. Confessions of a Provide-Facet Liberal+1
A recurring thread is that coverage ought to work with human psychology. Kimball leans on two pillars:
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Consumption-based equity (“Scrooge” argument). Ethically, we should always tax appropriation for oneself—consumption—quite than financial savings which may later be donated or invested to profit others. This attitude makes it really feel much less punitive to require excessive earners to direct assets to public functions quite than merely remit extra tax. Confessions of a Provide-Facet Liberal
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Non-monetary motives. Folks care about standing, gratitude, group, and which means. Constructing these into tax design (impressed by Scott Adams’s essay on tax the wealthy) softens resistance to contributing extra and channels ambition into public-spirited motion. Confessions of a Provide-Facet Liberal
He additional argues that the PCP cultivates character: through cognitive dissonance, required giving nudges individuals to see themselves (and their kids to see them) as contributors; they’re then extra more likely to volunteer time in addition to cash. Confessions of a Provide-Facet Liberal
Kimball’s weblog proposes and stress-tests the mechanics:
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Charges and base. The headline illustration is +10 share factors on revenue above $75k per individual (or $150k per couple), absolutely creditable with qualifying presents. He notes policymakers might cap how a lot surtax could be offset by contributions, if desired, to scale back perceived benefits for the very wealthy whereas nonetheless requiring broader participation (so this system truly funds sufficient). Confessions of a Provide-Facet Liberal+1
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Eligibility & oversight. A regulator (utilizing acquainted nonprofit oversight) would certify organizations and police mission drift, making certain actions genuinely substitute for presidency capabilities. Guidelines can evolve democratically; combined programs aren’t inherently much less official than absolutely centralized ones. Confessions of a Provide-Facet Liberal
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Interplay with present applications. Don’t minimize direct public applications till decentralized efforts clearly cowl particular areas. The PCP is additive at first, creating overlapping protection and studying; then authorities can pare again the place nonprofits have confirmed capability. Confessions of a Provide-Facet Liberal
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Tax interplay. As a result of PCP presents are narrower than normal charitable giving and labeled as substitutes for presidency spending, they crowd out some strange donations (which raises income relative to a easy deduction growth). That’s intentional, so the PCP relieves the funds. Confessions of a Provide-Facet Liberal
“Democratic priority-setting is best and extra official.” Kimball’s reply: a hybrid of democratic rulemaking (to set eligibility and guardrails) plus particular person alternative (to allocate inside these bounds) is not much less official—and infrequently higher in creativity and accountability. Mill’s deeper fear is that overgrown states weaken the citizenry’s capability to behave independently; cultivating a vigorous civil society is itself a democratic good. Confessions of a Provide-Facet Liberal+1
“This empowers billionaires.” The PCP broadens directed giving past the ultra-rich; it requires increased earners—not simply plutocrats—to both pay the surtax or direct it to vetted public-purpose nonprofits. Kimball embraces philanthropic pluralism whereas protecting the state as gap-filler for issues that aren’t pure donation magnets. He additionally factors to scholarship rebutting broad-brush critiques of mega-philanthropy. Confessions of a Provide-Facet Liberal
“Gained’t individuals sport it?” Worldwide analogs present design pitfalls and fixes. Japan’s Hometown Tax (a donor-choice system for native governments) spurred massive flows, however in-kind presents created perverse incentives; Japan finally restricted reward values. The lesson: no rebates-in-disguise, clear caps/standards, and administrative simplicity matter. Confessions of a Provide-Facet Liberal
Kimball’s lists are suggestive, not exhaustive:
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Poverty and social providers. Extra nimble, regionally tailored assist; simpler to scale what works and sundown what doesn’t.
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Science & medical analysis. Systematic under-prioritization in politics might be redressed by donor enthusiasm.
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Overseas support to individuals (not regimes). Funds can stream on to efficient implementers.
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Eldercare innovation. Cheaper, higher in-home helps to delay nursing-home entry. Confessions of a Provide-Facet Liberal
He repeatedly frames these as areas the place nonprofits can beat authorities on value and pace whereas remaining regulable for high quality and fairness. Confessions of a Provide-Facet Liberal
A subtext by the posts is altering the emotional valence of fiscal coverage. Taxes are hated not solely as a result of cash is taken, however as a result of authorities monopolizes the selection of the way it’s used. The PCP returns alternative—inside democratic guidelines—so the identical {dollars} purchase extra goodwill, much less evasion, and richer civic participation. It’s a technique to meet Republican targets (smaller authorities, lighter coercion) and Democratic targets (strong take care of the weak) concurrently. Confessions of a Provide-Facet Liberal+1
Miles Kimball’s weblog builds a coherent, multi-layered case: fiscally, the PCP is a pragmatic launch valve for long-run funds stress; politically, it’s simpler to swallow than plain tax hikes; institutionally, it cultivates a stronger civil society; behaviorally, it harnesses non-monetary motives; ethically, it aligns with consumption-focused taxation; administratively, it’s possible with present nonprofit oversight; and strategically, he urges a gradualist rollout—show what nonprofits can do earlier than trimming overlapping authorities applications.
If we should increase more cash, increase it in a means individuals can love, or at the very least like—by letting them direct it to public functions. That’s the essence of Kimball’s PCP. Confessions of a Provide-Facet Liberal+1
Sources (key posts, in Kimball’s personal taxonomy):
The place Kimball revisits and elaborates (e.g., his Feldstein critique and 2021–2024 course pages), the arguments are the identical backbone: decentralize what we are able to, regulate it effectively, and use tax design that folks received’t struggle—to fund extra of the general public items we truly need. Confession