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Do Tax Incentives Work? The Real Effects of the Tax Reform Act: Comment

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  • Chirinko, Robert S.

Abstract

Explains that there remain important gaps in the economic theory that underlies empirical models and that are reflected in a less than satisfactory empirical understanding of the determinants of charitable contributions, real estate investment, and business fixed investment.

Suggested Citation

  • Chirinko, Robert S., 1992. "Do Tax Incentives Work? The Real Effects of the Tax Reform Act: Comment," National Tax Journal, National Tax Association;National Tax Journal, vol. 45(3), pages 291-297, September.
    • Handle: RePEc:ntj:journl:v:45:y:1992:i:3:p:291-97
    DOI: 10.1086/NTJ41788970
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    References listed on IDEAS

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    1. James R. Follain & Patric H. Hendershott & David C. Ling, 1987. "Understanding the Real Estate Provisions of Tax Reform: Motivation and Impact," NBER Working Papers 2289, National Bureau of Economic Research, Inc.
    2. Andreoni, James, 1989. "Giving with Impure Altruism: Applications to Charity and Ricardian Equivalence," Journal of Political Economy, University of Chicago Press, vol. 97(6), pages 1447-1458, December.
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