Income Tax Policy and Charitable Giving

Autor/in	Brooks, Arthur C.
Titel	Income Tax Policy and Charitable Giving
Quelle	In: Journal of Policy Analysis and Management, 26 (2007) 3, S.599-612 (14 Seiten) PDF als Volltext Verfügbarkeit
Sprache	englisch
Dokumenttyp	gedruckt; online; Zeitschriftenaufsatz
ISSN	0276-8739
DOI	10.1002/pam.20267
Schlagwörter	Public Policy; Income; Taxes; Educational Attainment; Incentives; Tax Rates; Private Financial Support; Surveys + Suchen Sie Ihr Suchwort? Öffentliche Ordnung; Einkommen; Abgabe; Bildungsabschluss; Bildungsgut; Anreiz; Steuergruppe; Private Investition; Survey; Umfrage; Befragung
Abstract	Many studies over the past 20 years have looked at the response of charitable donations to tax incentives--the tax price elasticity of giving. Generally, authors have assumed this elasticity is constant across all types of giving. Using the 2001 Panel Study of Income Dynamics data on charitable giving, this paper estimates the tax price elasticity across six nonprofit subsectors, finding substantial variation. These results suggest that the fiscal effectiveness of tax deductibility depends on the type of donation involved. This has implications for both public policy and nonprofit management. (Contains 5 tables and 13 footnotes.) (Author).
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Erfasst von	ERIC (Education Resources Information Center), Washington, DC
Update	2017/4/10