This paper examines charitable tax relief literature from a feminist standpoint, exposing flaws in the rationales put forward for the policy. I outline economic and behavioural facets of charitable relief, and evaluate standard justifications and criticisms. The assessment highlights ways in which charitable tax relief prioritizes wealthy or privileged populations, and burdens subordinated populations through democratic dilemmas caused by different populations’ access to and benefit from charitable tax relief. I argue that charitable tax relief systems are not efficacious in producing equitable benefits across classes. It ought to be replaced with a system of taxation better suited to supply society with necessary welfare benefits.
