Auten, Gerald E.; Cilke, James M.; Randolph, William C. - In: National Tax Journal 45 (1992) 3, pp. 267-90
Examines the response of charitable contributions to changes in marginal tax rates and other tax law changes over the period from 1979-1990. The analysis spans three major tax laws affecting charitable giving: The Economic Recovery Tax Act of 1981, the Deficit Reduction Act of 1984, and the Tax...