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Floors, Ceilings, and Opening the Door for a Non–Itemizer Deduction

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  • Ackerman, Deena
  • Auten, Gerald

Abstract

Proposals to reform the tax treatment of charitable contributions would extend the charitable deduction to non–itemizers and impose a floor under the charitable deduction of all taxpayers. This paper uses PSID and IRS data along with common measures of tax sensitivity to explore the likely impact of two alternative floors combined with a non–itemizer deduction on charitable contributions and on the tax efficiency of the charitable deduction. In general we find that a non–itemizer deduction combined with a relatively modest floor would increase the efficiency of the charitable deduction and lead to modest increases in total contributions.

Suggested Citation

  • Ackerman, Deena & Auten, Gerald, 2006. "Floors, Ceilings, and Opening the Door for a Non–Itemizer Deduction," National Tax Journal, National Tax Association;National Tax Journal, vol. 59(3), pages 509-530, September.
    • Handle: RePEc:ntj:journl:v:59:y:2006:i:3:p:509-30
    DOI: 10.17310/ntj.2006.3.07
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    File URL: https://doi.org/10.17310/ntj.2006.3.07
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    Cited by:

    1. Ackerman, Deena & Auten, Gerald, 2011. "Tax Expenditures for Noncash Charitable Contributions," National Tax Journal, National Tax Association;National Tax Journal, vol. 64(2), pages 651-687, June.
    2. James Serocki & Kevin Murphy, 2015. "The effect of the U.S. federal income tax appraisal requirement on noncash charitable contributions for individuals," Journal of Economics and Finance, Springer;Academy of Economics and Finance, vol. 39(1), pages 171-188, January.
    3. Cordes, Joseph J., 2011. "Re-Thinking the Deduction for Charitable Contributions: Evaluating the Effects of Deficit-Reduction Proposals," National Tax Journal, National Tax Association;National Tax Journal, vol. 64(4), pages 1001-1024, December.

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