Rather than the "same goods" argument, I would say that charitable tax deductions moves the agenda and decision-making process of what specific public goods we

Rather than the "same goods" argument, I would say that charitable tax deductions moves the agenda and decision-making process of what specific public goods we want away from the political process (i.e. the people voting in politicians who promise to fund/promote/ xyz) to private (read: wealthy) individuals, which is why I think conservatives favor it more. Conservatism views Oligarchy as a Good Thing.