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Tax incentives and charitable contributions in the United States : A microeconometric analysis

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Cited by:

  1. Mandar Oak & Anand Swamy, 2009. "Commitment and Conquest: The Case of British Rule in India," School of Economics and Public Policy Working Papers 2009-24, University of Adelaide, School of Economics and Public Policy.
  2. Nathalie Monnet & Ugo Panizza, 2017. "A Note on the Economics of Philanthropy," IHEID Working Papers 19-2017, Economics Section, The Graduate Institute of International Studies.
  3. Ryo Ishida, 2012. "The Effect of Tax Credit on Politically Distorted Allocations: A Theoretical Approach," Discussion papers ron234, Policy Research Institute, Ministry of Finance Japan, revised Jun 2012.
  4. Lapointe, Simon & Perroni, Carlo & Scharf, Kimberley & Tukiainen, Janne, 2018. "Does market size matter for charities?," Journal of Public Economics, Elsevier, vol. 168(C), pages 127-145.
  5. Gerald E. Auten & Holger Sieg & Charles T. Clotfelter, 2002. "Charitable Giving, Income, and Taxes: An Analysis of Panel Data," American Economic Review, American Economic Association, vol. 92(1), pages 371-382, March.
  6. Meer, Jonathan, 2011. "Brother, can you spare a dime? Peer pressure in charitable solicitation," Journal of Public Economics, Elsevier, vol. 95(7), pages 926-941.
  7. Blanco, M & Dalton, P. S., 2019. "Generosity and Wealth: Experimental Evidence from Bogotá Stratification," Documentos de Trabajo 17598, Universidad del Rosario.
  8. Timm Bönke & Nima Massarrat-Mashhadi & Christian Sielaff, 2013. "Charitable giving in the German welfare state: fiscal incentives and crowding out," Public Choice, Springer, vol. 154(1), pages 39-58, January.
  9. Ryo Ishida, 2014. "Determinants of Charitable Giving to Unexpected Natural Disasters: Evidence from Two Major Earthquakes in Japan," Discussion papers ron256, Policy Research Institute, Ministry of Finance Japan.
  10. Peter G. Backus & Nicky L. Grant, 2019. "How sensitive is the average taxpayer to changes in the tax-price of giving?," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 26(2), pages 317-356, April.
  11. Kimberley Scharf & Sarah Smith, 2015. "The price elasticity of charitable giving: does the form of tax relief matter?," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 22(2), pages 330-352, April.
  12. Haim Falk, 1992. "Towards a framework for not†for†profit accounting," Contemporary Accounting Research, John Wiley & Sons, vol. 8(2), pages 468-499, March.
  13. Lawrence B. Lindsey, 1985. "Estimating the Revenue Maximizing Top Personal Tax Rate," NBER Working Papers 1761, National Bureau of Economic Research, Inc.
  14. Bakija, Jon & Heim, Bradley T., 2011. "How Does Charitable Giving Respond to Incentives and Income? New Estimates From Panel Data," National Tax Journal, National Tax Association;National Tax Journal, vol. 64(2), pages 615-650, June.
  15. Ross Hickey & Brad Minaker & A. Abigail Payne & Joanne Roberts & Justin Smith, 2023. "The Effect of Tax Price on Donations: Evidence from Canada," National Tax Journal, University of Chicago Press, vol. 76(2), pages 291-315.
  16. Weber, Stefan, 2014. "Der Einfluss von Steuern auf Corporate Social Responsibility-Instrumente: Dargestellt am Beispiel von Spenden," arqus Discussion Papers in Quantitative Tax Research 159, arqus - Arbeitskreis Quantitative Steuerlehre.
  17. Jen Shang & Rachel Croson, 2009. "A Field Experiment in Charitable Contribution: The Impact of Social Information on the Voluntary Provision of Public Goods," Economic Journal, Royal Economic Society, vol. 119(540), pages 1422-1439, October.
  18. Jonathan Meer, "undated". "Brother Can You Spare a Dime? Peer Effects in Charitable Solicitation," Discussion Papers 08-035, Stanford Institute for Economic Policy Research.
  19. Fack, Gabrielle & Landais, Camille, 2016. "The effect of tax enforcement on tax elasticities: Evidence from charitable contributions in France," Journal of Public Economics, Elsevier, vol. 133(C), pages 23-40.
  20. Martin S. Feldstein & Lawrence Lindsey, 1983. "Simulating Nonlinear Tax Rules and Nonstandard Behavior: An Application to the Tax Treatment of Charitable Contributions," NBER Chapters, in: Behavioral Simulation Methods in Tax Policy Analysis, pages 139-172, National Bureau of Economic Research, Inc.
  21. Backus, Peter, 2010. "Is charity a homogeneous good?," Economic Research Papers 270773, University of Warwick - Department of Economics.
  22. David Joulfaian & Mark Rider, 2003. "Errors in Variables and Estimated Price Elasticities for Charitable Giving," International Center for Public Policy Working Paper Series, at AYSPS, GSU paper0307, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University.
  23. Backus, Peter, 2010. "Is charity a homogeneous good?," The Warwick Economics Research Paper Series (TWERPS) 951, University of Warwick, Department of Economics.
  24. John A. List, 2011. "The Market for Charitable Giving," Journal of Economic Perspectives, American Economic Association, vol. 25(2), pages 157-180, Spring.
  25. Hernan Acuna & Randall G. Holcombe, 2010. "The Effect of Changes in the Tax Structure on the Reported Income of High-Income Individuals," Public Finance Review, , vol. 38(3), pages 321-345, May.
  26. Jonathan Z. Zhang, 2019. "Dynamic customer interdependence," Journal of the Academy of Marketing Science, Springer, vol. 47(4), pages 723-746, July.
  27. Becchetti, Leonardo & Pelligra, Vittorio, 2014. "Information & belief elicitation effects on charitable giving: An artefactual field experiment," AICCON Working Papers 132-2014, Associazione Italiana per la Cultura della Cooperazione e del Non Profit.
  28. Amee Kamdar & Steven Levitt & John List & Brian Mullaney & Chad Syverson, 2015. "Once and Done: Leveraging Behavioral Economics to Increase Charitable Contributions," Natural Field Experiments 00775, The Field Experiments Website.
  29. Scharf, Kimberley, 2014. "Impure prosocial motivation in charity provision: Warm-glow charities and implications for public funding," Journal of Public Economics, Elsevier, vol. 114(C), pages 50-57.
  30. Dajung Jun, 2019. "The Effects of the Dependent Health Insurance Coverage Mandates on Fathers’ Job Mobility and Compensation," Melbourne Institute Working Paper Series wp2019n09, Melbourne Institute of Applied Economic and Social Research, The University of Melbourne.
  31. Greene, Pamela & McClelland, Robert, 2001. "Taxes and Charitable Giving," National Tax Journal, National Tax Association;National Tax Journal, vol. 54(3), pages 433-453, September.
  32. Warren B. Hrung, 2004. "After‐Life Consumption and Charitable Giving," American Journal of Economics and Sociology, Wiley Blackwell, vol. 63(3), pages 731-745, July.
  33. Haoming Liu & Jie Zhang, 2008. "Donations in a recursive dynamic model," Canadian Journal of Economics/Revue canadienne d'économique, John Wiley & Sons, vol. 41(2), pages 564-582, May.
  34. Johannes Diederich & Timo Goeschl, 2013. "To Give or Not to Give: The Price of Contributing and the Provision of Public Goods," NBER Working Papers 19332, National Bureau of Economic Research, Inc.
  35. Jon Bakija & Bradley Heim, 2008. "How Does Charitable Giving Respond to Incentives and Income? Dynamic Panel Estimates Accounting for Predictable Changes in Taxation," NBER Working Papers 14237, National Bureau of Economic Research, Inc.
  36. W. Welch, 1981. "Money and votes: A simultaneous equation model," Public Choice, Springer, vol. 36(2), pages 209-234, January.
  37. Jason L. Saving, 2017. "Why Haven’t Regional Wages Converged?," Working Papers 1711, Federal Reserve Bank of Dallas.
  38. Randolph, William C, 1995. "Dynamic Income, Progressive Taxes, and the Timing of Charitable Contributions," Journal of Political Economy, University of Chicago Press, vol. 103(4), pages 709-738, August.
  39. Feldstein, Martin, 1995. "The Effect of Marginal Tax Rates on Taxable Income: A Panel Study of the 1986 Tax Reform Act," Journal of Political Economy, University of Chicago Press, vol. 103(3), pages 551-572, June.
  40. Eleanor Brown, 1987. "Tax Incentives and Charitable Giving: Evidence from New Survey Data," Public Finance Review, , vol. 15(4), pages 386-396, October.
  41. Charles Yuji Horioka, 2014. "The Life and Work Of Martin Stuart (“Marty”) Feldstein," UP School of Economics Discussion Papers 201410, University of the Philippines School of Economics.
  42. Arthur Gautier & Anne-Claire Pache, 2015. "Research on Corporate Philanthropy: A Review and Assessment," Journal of Business Ethics, Springer, vol. 126(3), pages 343-369, February.
  43. Romano, Richard & Yildirim, Huseyin, 2001. "Why charities announce donations: a positive perspective," Journal of Public Economics, Elsevier, vol. 81(3), pages 423-447, September.
  44. Eckel, Catherine C. & Grossman, Philip J., 2003. "Rebate versus matching: does how we subsidize charitable contributions matter?," Journal of Public Economics, Elsevier, vol. 87(3-4), pages 681-701, March.
  45. Smith, Vincent H. & Kehoe, Michael R. & Cremer, Mary E., 1995. "The private provision of public goods: Altruism and voluntary giving," Journal of Public Economics, Elsevier, vol. 58(1), pages 107-126, September.
  46. Alm, James & Badgett, M.V. Lee & Whittington, Leslie A., 2000. "Wedding Bell Blues: The Income Tax Consequences of Legalizing Same-Sex Marriage," National Tax Journal, National Tax Association, vol. 53(n. 2), pages 201-14, June.
  47. Lawrence B. Lindsey, 1985. "Taxpayer Behavior and the Distribution of the 1982 Tax Cut," NBER Working Papers 1760, National Bureau of Economic Research, Inc.
  48. Enrique Fatas & Joo Young Jeon & Paloma Ubeda, 2019. "An Experimental Investigation of Charity Rebates," Economics Discussion Papers em-dp2019-12, Department of Economics, University of Reading.
  49. Zachary Halberstam & James R. Hines Jr., 2023. "Quality-Aware Tax Incentives for Charitable Contributions," CESifo Working Paper Series 10250, CESifo.
  50. Boomhower, Judson & Davis, Lucas W., 2014. "A credible approach for measuring inframarginal participation in energy efficiency programs," Journal of Public Economics, Elsevier, vol. 113(C), pages 67-79.
  51. Auten, Gerald & Joulfaian, David, 1996. "Charitable contributions and intergenerational transfers," Journal of Public Economics, Elsevier, vol. 59(1), pages 55-68, January.
  52. Priller, Eckhard & Sommerfeld, Jana, 2005. "Wer spendet in Deutschland? Eine sozialstrukturelle Analyse," Discussion Papers, Research Unit: Inequality and Social Integration SP I 2005-202, WZB Berlin Social Science Center.
  53. Diederich, Johannes & Goeschl, Timo, 2017. "Does Mitigation Begin At Home?," Working Papers 0634, University of Heidelberg, Department of Economics.
  54. Asatryan, Zareh & Joulfaian, David, 2022. "Taxes and Business Philanthropy in Armenia," Journal of Economic Behavior & Organization, Elsevier, vol. 200(C), pages 914-930.
  55. 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.
  56. Akram Temimi, 2001. "Does Altruism Mitigate Free-riding and Welfare Loss?," Economics Bulletin, AccessEcon, vol. 8(5), pages 1-8.
  57. Scharf, Kimberley, 2010. "Public Funding of Charities and Competitive Charity Selection," CEPR Discussion Papers 7937, C.E.P.R. Discussion Papers.
  58. Feldstein, Martin, 1995. "The Effect of Marginal Tax Rates on Taxable Income: A Panel Study of the 1986 Tax Reform Act," Journal of Political Economy, University of Chicago Press, vol. 103(3), pages 551-572, June.
  59. Lawrence B. Lindsey, 1986. "Individual Taxpayer Response to Tax Cuts 1982-1984 with Implications forthe Revenue Maximizing Tax Rate," NBER Working Papers 2069, National Bureau of Economic Research, Inc.
  60. Arthur C. Brooks, 2003. "Do Government Subsidies To Nonprofits Crowd Out Donations or Donors?," Public Finance Review, , vol. 31(2), pages 166-179, March.
  61. Kotsadam, Andreas & Somville, Vincent, 2024. "Wealth and charitable giving – Evidence from an Ethiopian lottery," Journal of Development Economics, Elsevier, vol. 167(C).
  62. Jacquelene M. Browning, 1979. "Estimating the Welfare Cost of Tax Preferences," Public Finance Review, , vol. 7(2), pages 199-219, April.
  63. Don Fullerton, 1991. "Tax Policy Toward Art Museums," NBER Chapters, in: The Economics of Art Museums, pages 195-236, National Bureau of Economic Research, Inc.
  64. Leonardo Becchetti & Vittorio Pelligra, 2014. "Information and belief elicitation effects on charitable giving: An artefactual field experiment," CEIS Research Paper 306, Tor Vergata University, CEIS, revised 11 Feb 2014.
  65. Naomi E. Feldman, 2005. "Choosing Between Charitable Activities," Working Papers 0516, Ben-Gurion University of the Negev, Department of Economics.
  66. David H. Eaton & Martin I. Milkman, 2004. "An Empirical Examination of the Factors that Influence the Mix of Cash and Oncash giving to Charity," Public Finance Review, , vol. 32(6), pages 610-630, November.
  67. Joseph Teyu Chou & Chien-Hao Fu, 2022. "Which Families Benefited from the Recent Personal Income Tax Reform in Taiwan: Evidence from the Administrative Data," Journal of Family and Economic Issues, Springer, vol. 43(3), pages 433-451, September.
  68. Diederich, Johannes & Goeschl, Timo, 2018. "Voluntary action for climate change mitigation does not exhibit locational preferences," Journal of Environmental Economics and Management, Elsevier, vol. 90(C), pages 175-180.
  69. Bönke, Timm & Werdt, Clive, 2015. "Charitable giving and its persistent and transitory reactions to changes in tax incentives: Evidence from the German taxpayer panel," Discussion Papers 2015/2, Free University Berlin, School of Business & Economics.
  70. repec:dpr:wpaper:0905 is not listed on IDEAS
  71. YoungRok Kim, 2021. "Politics, Religion, and Tax Incentives for Charitable Giving in South Korea," Korean Economic Review, Korean Economic Association, vol. 37, pages 141-155.
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