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Tax Incentives and Charitable Giving: Evidence from a Panel of Taxpayers

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  1. Jonathan Meer & Benjamin A. Priday, 2020. "Tax Prices and Charitable Giving: Projected Changes in Donations under the 2017 Tax Cuts and Jobs Act," Tax Policy and the Economy, University of Chicago Press, vol. 34(1), pages 113-138.
  2. Brown, Sarah & Harris, Mark N. & Taylor, Karl, 2012. "Modelling charitable donations to an unexpected natural disaster: Evidence from the U.S. Panel Study of Income Dynamics," Journal of Economic Behavior & Organization, Elsevier, vol. 84(1), pages 97-110.
  3. Brown, Sarah & Greene, William H. & Harris, Mark N. & Taylor, Karl, 2015. "An inverse hyperbolic sine heteroskedastic latent class panel tobit model: An application to modelling charitable donations," Economic Modelling, Elsevier, vol. 50(C), pages 228-236.
  4. Russell N. James & Deanna L. Sharpe, 2007. "The “Sect Effect” in Charitable Giving: Distinctive Realities of Exclusively Religious Charitable Givers," American Journal of Economics and Sociology, Wiley Blackwell, vol. 66(4), pages 697-726, October.
  5. Paqué, Karl-Heinz, 1982. "The efficiency of public support to private charity: An econometric analysis of the income tax treatment of charitable," Kiel Working Papers 151, Kiel Institute for the World Economy (IfW Kiel).
  6. YoungRok Kim, 2023. "Effects of tax benefits on the price elasticity of charitable contributions in South Korea," Pacific Economic Review, Wiley Blackwell, vol. 28(2), pages 206-217, May.
  7. Christian, Charles W. & Frischmann, Peter J., 1989. "Attrition in the Statistics of Income Panel of Individual Returns," National Tax Journal, National Tax Association;National Tax Journal, vol. 42(4), pages 495-501, December.
  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. 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.
  10. Julio Videras, 2005. "Luck and giving," Applied Economics Letters, Taylor & Francis Journals, vol. 12(15), pages 953-956.
  11. Amir Borges Ferreira Neto, 2018. "Charity and public libraries: Does government funding crowd out donations?," Journal of Cultural Economics, Springer;The Association for Cultural Economics International, vol. 42(4), pages 525-542, November.
  12. Chandrayee Chatterjee & James C. Cox & Michael K. Price & Florian Rundhammer, 2020. "Robbing Peter to Pay Paul: Understanding How State Tax Credits Impact Charitable Giving," NBER Working Papers 27163, National Bureau of Economic Research, Inc.
  13. Ernest M. Zampelli & Steven T. Yen, 2017. "The Impact Of Tax Price Changes On Charitable Contributions To The Needy," Contemporary Economic Policy, Western Economic Association International, vol. 35(1), pages 113-124, January.
  14. Chau Do & Irina Paley, 2012. "Altruism from the house: the impact of home equity on charitable giving," Review of Economics of the Household, Springer, vol. 10(3), pages 375-393, September.
  15. 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.
  16. Heger, Stephanie A. & Slonim, Robert, 2022. "Giving begets giving: Positive path dependence as moral consistency," Journal of Economic Behavior & Organization, Elsevier, vol. 204(C), pages 699-718.
  17. Paqué, Karl-Heinz, 1982. "Do public transfers "crowd out" private charitable giving? Some econometric evidence for the Federal Republic of Germany," Kiel Working Papers 152, Kiel Institute for the World Economy (IfW Kiel).
  18. 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.
  19. Catherine Eckel & Philip Grossman, 2000. "Volunteers and Pseudo-Volunteers: The Effect of Recruitment Method in Dictator Experiments," Experimental Economics, Springer;Economic Science Association, vol. 3(2), pages 107-120, October.
  20. Borgloh, Sarah, 2008. "What Drives Giving in Extensive Welfare States? The Case of Germany," ZEW Discussion Papers 08-123, ZEW - Leibniz Centre for European Economic Research.
  21. 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.
  22. Peter Backus & Nicky Grant, 2016. "Consistent Estimation of the Tax-Price Elasticity of Charitable Giving with Survey Data," Economics Discussion Paper Series 1606, Economics, The University of Manchester.
  23. Jonathan Meer & Benjamin A. Priday, 2019. "Tax Prices and Charitable Giving: Projected Changes in Donations Under the 2017 TCJA," NBER Working Papers 26452, National Bureau of Economic Research, Inc.
  24. 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.
  25. Catherine Eckel & Philip Grossman, 2005. "Subsidizing charitable contributions: A field test comparing matching and rebate subsidies," Framed Field Experiments 00145, The Field Experiments Website.
  26. Stephanie A. Heger & Robert Slonim, 2022. "Altruism Begets Altruism," CESifo Working Paper Series 9522, CESifo.
  27. Adena, Maja, 2021. "Tax-price elasticity of charitable donations – evidence from the German taxpayer panel," EconStor Open Access Articles and Book Chapters, ZBW - Leibniz Information Centre for Economics, pages 219-235.
  28. Backus, Peter, 2010. "Is charity a homogeneous good?," Economic Research Papers 270773, University of Warwick - Department of Economics.
  29. Backus, Peter, 2010. "Is charity a homogeneous good?," The Warwick Economics Research Paper Series (TWERPS) 951, University of Warwick, Department of Economics.
  30. John A. List, 2011. "The Market for Charitable Giving," Journal of Economic Perspectives, American Economic Association, vol. 25(2), pages 157-180, Spring.
  31. Serge-Christophe Kolm, 2008. "Paradoxes of the War on Poverty: Warm-Glows and Efficiency," IDEP Working Papers 0807, Institut d'economie publique (IDEP), Marseille, France, revised 18 Nov 2008.
  32. 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.
  33. Barrett, Kevin S., 1991. "Panel-Data Estimates of Charitable Giving: A Synthesis of Techniques," National Tax Journal, National Tax Association;National Tax Journal, vol. 44(3), pages 365-381, September.
  34. Bittschi, Benjamin & Borgloh, Sarah & Moessinger, Marc-Daniel, 2016. "On tax evasion, entrepreneurial generosity and fungible assets," ZEW Discussion Papers 16-024, ZEW - Leibniz Centre for European Economic Research.
  35. Richard Steinberg, 1986. "Charitable Giving as a Mixed Public/Private Good: Implications for Tax Policy," Public Finance Review, , vol. 14(4), pages 415-431, October.
  36. Arthur C. Brooks, 2003. "Do Government Subsidies To Nonprofits Crowd Out Donations or Donors?," Public Finance Review, , vol. 31(2), pages 166-179, March.
  37. Barrett, Kevin S. & McGuirk, Anya M. & Steinberg, Richard S., 1997. "Further Evidence on the Dynamic Impact of Taxes on Charitable Giving," National Tax Journal, National Tax Association;National Tax Journal, vol. 50(2), pages 321-334, June.
  38. 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.
  39. Daphne T. Greenwood, 1993. "Price and Income Elasticities of Charitable Giving: How Should Income Be Measured?," Public Finance Review, , vol. 21(2), pages 196-209, April.
  40. Christian, Charles W. & Frischmann, Peter J., 1989. "Attrition in the Statistics of Income Panel of Individual Returns," National Tax Journal, National Tax Association, vol. 42(4), pages 495-501, December.
  41. Alexander D. Cornish & Stephanie A. Heger, 2022. "Vice and Virtue Behaviors: Disentangling Substitution and Direct Effects of the Price of Giving," CESifo Working Paper Series 9558, CESifo.
  42. 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.
  43. 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.
  44. Inmaculada Garcia & Carmen Marcuello, 2002. "Family model of contributions to non-profit organizations and labour supply," Applied Economics, Taylor & Francis Journals, vol. 34(2), pages 259-265.
  45. Barrett, Kevin S. & McGuirk, Anya M. & Steinberg, Richard S., 1997. "Further Evidence on the Dynamic Impact of Taxes on Charitable Giving," National Tax Journal, National Tax Association, vol. 50(2), pages 321-34, June.
  46. Daniel R. Feenberg, 1982. "Identification in Tax-Price Regression Models: The Case of Charitable Giving," NBER Working Papers 0988, National Bureau of Economic Research, Inc.
  47. Ludwig von Auer & Andreas Kalusche, 2010. "Steuerliche Spendenanreize: Ein Reformvorschlag," Research Papers in Economics 2010-07, University of Trier, Department of Economics.
  48. 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.
  49. 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.
  50. Grubert, Harry & Newlon, T. Scott, 1996. "Reply to Avi-Yonah," National Tax Journal, National Tax Association, vol. 49(2), pages 267, June.
  51. 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.
  52. 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.
  53. Catherine C. Eckel & Philip J. Grossman, 2006. "Subsidizing Charitable Contributions in the Field: Evidence from a Non-Secular Charity," Monash Economics Working Papers archive-44, Monash University, Department of Economics.
  54. Chandrayee Chatterjee & James C. Cox & Michael K. Price & Florian Rundhammer, 2020. "Competition Among Charities: Field Experimental Evidence from a State Income Tax Credit for Charitable Giving," Experimental Economics Center Working Paper Series 2020-01, Experimental Economics Center, Andrew Young School of Policy Studies, Georgia State University.
  55. Catherine C. Eckel & Philip J. Grossman, 2006. "Subsidizing Charitable Giving with Rebates or Matching: Further Laboratory Evidence," Southern Economic Journal, John Wiley & Sons, vol. 72(4), pages 794-807, April.
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