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Optimal Income Taxation and Charitable Giving

Kaplow, Louis - National Bureau of Economic Research - 2023

The philanthropic sector is highly consequential, particularly in the United States, and the most important policies directed toward this sector are tax policies. Yet most economic analysis of the optimal tax treatment of charitable giving is ad hoc, treating it as a subject unto itself. This...

Persistent link: https://www.econbiz.de/10014421177

Tax Incentives for Charitable Giving : New Findings from the TCJA

Han, Xiao; Hungerman, Daniel M.; Wilhelm, Mark Ottoni - National Bureau of Economic Research - 2024

The Tax Cuts and Jobs Act eliminated federal charitable giving incentives for roughly 20 percent of US income-tax payers. We study the impact of this on giving. Basic theory and our empirical results suggest heterogeneous effects for taxpayers with different amounts of itemizable expenses....

Persistent link: https://www.econbiz.de/10014635700

Philanthropy and public policy

Dickinson, Frank G. (contributor) - 1962

Persistent link: https://www.econbiz.de/10000664750

Charitable Giving Responses to Education Budgets

Meer, Jonathan; Tajali, Hedieh - National Bureau of Economic Research - 2021

Do changes in government spending affect voluntary contributions to those recipients? We examine how changes in K-12 education budgets impact donations to teachers using data from DonorsChoose.org, an online crowdfunding platform for public school teachers to raise money for their classrooms....

Persistent link: https://www.econbiz.de/10012660009

Identification in Tax-Price Regression Models : The Case of Charitable Giving

Feenberg, Daniel R. - 1982

In this paper we use an instrumental variable estimator to exploit sources of independent variation, which allows unbiased estimation of the tax-price elasticity under more general conditions. The estimator is applied to the demand for charitable giving. A charitable giving equation is an...

Persistent link: https://www.econbiz.de/10012478117

Are Political and Charitable Giving Substitutes? Evidence from the United States

Petrova, Maria - 2020

We provide evidence that individuals substitute between political contributions and charitable contributions, using micro data from the American Red Cross and Federal Election Commission. First, we find that foreign natural disasters, which are positive shocks to charitable giving, crowd out...

Persistent link: https://www.econbiz.de/10012479140

Hall of Mirrors : Corporate Philanthropy and Strategic Advocacy

Bertrand, Marianne - 2018

Politicians and regulators rely on feedback from the public when setting policies. For-profit corporations and non-pro t entities are active in this process and are arguably expected to provide independent viewpoints. Policymakers (and the public at large), however, may be unaware of the...

Persistent link: https://www.econbiz.de/10012480980

Is the Supply of Charitable Donations Fixed? Evidence from Deadly Tornadoes

Deryugina, Tatyana - 2020

Do new societal needs increase charitable giving or simply reallocate a fixed supply of donations? We study this question using IRS datasets and the natural experiment of deadly tornadoes. Among ZIP Codes located more than 20 miles away from a tornado's path, donations by households increase by...

Persistent link: https://www.econbiz.de/10012481662

Is Crowding Out Due Entirely to Fundraising? Evidence from a Panel of Charities

Andreoni, James - 2010

because the grant crowds out the fund-raising of the charities who, after getting the grant, reduce efforts of fund-raising … (fund-raising crowd out)? This is the first paper to separate these two effects. Using a panel of more than 8,000 charities …, we find that crowding out is significant, at about 72 percent. We find this crowding out is due primarily to reduced fund-raising …

Persistent link: https://www.econbiz.de/10012462284

Do Race and Fairness Matter in Generosity? Evidence from a Nationally Representative Charity Experiment

Fong, Christina M. - 2009

firm, Knowledge Networks. We randomly manipulate the perceived race and worthiness of the charity recipients by showing …

Persistent link: https://www.econbiz.de/10012463585

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