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Charitable Contributions by Low-and Middle-Income Taxpayers: Further Evidence With a New Method

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  • Choe, Yook S.
  • Jeong, Jhook

Abstract

Examines whether charitable giving by individual taxpayers, including nonitemizers, is responsive to the deduction incentives provided by tax laws. Suggests that giving by low and middle income taxpayers is responsive to the price change arising from the charitable deduction. The mixed evidence of the existing literature reflects the failure to correct both biases at the same time.

Suggested Citation

  • Choe, Yook S. & Jeong, Jhook, 1993. "Charitable Contributions by Low-and Middle-Income Taxpayers: Further Evidence With a New Method," National Tax Journal, National Tax Association;National Tax Journal, vol. 46(1), pages 33-39, March.
    • Handle: RePEc:ntj:journl:v:46:y:1993:i:1:p:33-39
    DOI: 10.1086/NTJ41788994
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    Cited by:

    1. David Eaton, 2001. "Charitable contributions and tax price elasticities for nonitemizing taxpayers," International Advances in Economic Research, Springer;International Atlantic Economic Society, vol. 7(4), pages 431-442, November.
    2. O'Neil, Cherie J. & Steinberg, Richard S. & Thompson, G. Rodney, 1996. "Reassessing the Tax-Favored Status of the Charitable Deduction for Gifts of Appreciated Assets," National Tax Journal, National Tax Association, vol. 49(2), pages 215-33, June.
    3. Grubert, Harry & Newlon, T. Scott, 1996. "Reply to Avi-Yonah," National Tax Journal, National Tax Association;National Tax Journal, vol. 49(2), pages 267-267, June.
    4. Naomi E. Feldman, 2010. "Time Is Money: Choosing between Charitable Activities," American Economic Journal: Economic Policy, American Economic Association, vol. 2(1), pages 103-130, February.
    5. Steven T Yen & Ernest M Zampelli, 2017. "Charitable Contributions of Time and Money: A Multivariate Sample Selection Approach," Eastern Economic Journal, Palgrave Macmillan;Eastern Economic Association, vol. 43(1), pages 43-63, January.
    6. O'Neil, Cherie J. & Steinberg, Richard S. & Thompson, G. Rodney, 1996. "Reassessing the Tax-Favored Status of the Charitable Deduction for Gifts of Appreciated Assets," National Tax Journal, National Tax Association;National Tax Journal, vol. 49(2), pages 215-233, June.
    7. Grubert, Harry & Newlon, T. Scott, 1996. "Reply to Avi-Yonah," National Tax Journal, National Tax Association, vol. 49(2), pages 267, June.

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