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On the desirability of taxing charitable contributions

Blumkin, Tomer (contributor); Tsadḳah, Efrayim (contributor) - 2007

Persistent link: https://www.econbiz.de/10003463017

Does giving to charity lead to better health? : evidence from tax subsidies for charitable giving

Yörük, Barış K. - 2014

In the United States, charitable contributions can be deducted from taxable income making the price of giving inversely related to the marginal tax rate. The existing literature documents that charitable giving is very responsive to tax subsidies, but often ignores the spillover effects of such...

Persistent link: https://www.econbiz.de/10010370323

Wealth taxation and charitable giving

Ring, Marius A. K.; Thoresen, Thor Olav - 2022

We provide novel evidence on the linkages between capital taxation and charitable giving on three fronts. First, we use quasi-experimental variation in the annual Norwegian wealth tax to study the effect on how much households give. Inconsistent with the notion that households give more in order...

Persistent link: https://www.econbiz.de/10013177116

Efficiency-inducing tax credits for charitable donations when taxpayers have heterogeneous behavioral norms

Long, Ngo Van - 2021

We consider an economy in which some taxpayers behave in a Kantian way in their donation behavior while others are Nash players. A Kantian taxpayer holds the norm that any suggested deviation from a proposed equilibrium profile would be adopted by him only if when all members of their community...

Persistent link: https://www.econbiz.de/10012668905

More giving or more givers? : the effects of tax incentives on charitable donations in the UK

Almunia, Miguel; Lockwood, Ben; Scharf, Kimberly A. - 2017

This paper estimates the tax-price elasticity of giving using UK administrative tax return data, exploiting variation from a large tax reform. We estimate both the intensive and extensivemargin elasticity, using a novel instrumental variables strategy. Then, we derive new conditions to evaluate...

Persistent link: https://www.econbiz.de/10011700502

More giving or more givers? : the effects of tax incentives on charitable donations in the UK

Almunia, Miguel; Guceri, Irem; Lockwood, Ben; Scharf, … - 2019

This paper estimates the effects of tax incentives on charitable contributions in the UK, using the universe of self-assessment income tax returns between 2005 and 2013. We exploit variation from a large reform in 2010 to estimate intensive and extensive-margin tax-price elasticities of giving....

Persistent link: https://www.econbiz.de/10012064437

Quality-aware tax incentives for charitable contributions

Halberstam, Zachary; Hines, James R. - 2023

This paper characterizes efficient tax subsidies for charitable contributions, and considers the properties of potential reforms. Contributions are underprovided in the absence of subsidies, and are misdirected if subsidies fail to account for all of the costs that donors incur. It is costly for...

Persistent link: https://www.econbiz.de/10013503444

US disposable personal income and housing price index : a fractional integration analysis

Caporale, Guglielmo Maria; Gil-Alaña, Luis A. - 2010

This paper examines the relationship between US disposable personal income (DPI) and house price index (HPI) during the last twenty years applying fractional integration and long-range dependence techniques to monthly data from January 1991 to July 2010. The empirical findings indicate that the...

Persistent link: https://www.econbiz.de/10008697849

Tax incentives and business investment : evidence from German bonus depreciation

Eichfelder, Sebastian; Schneider, Kerstin - 2014

In this paper, we use an exogenous variation in tax regulations to analyze the impact of bonus depreciation programs on business investment. To promote economic convergence of Eastern and Western Germany after reunification, bonus depreciation tax incentives were granted for investments in...

Persistent link: https://www.econbiz.de/10010354738

Effects of US inflation on Hong Kong and Singapore

Cheung, Yin-Wong; Yuen, Jude - 2002

this paper, we examine how inflation rates in two small open economies, namely Hong Kong and Singapore, interact with those … model is used to study the inflation dynamics. It is found that Hong Kong and Singapore inflation rates, but not the U ….S. one, respond to the error correction term. Compared with Singapore, the Hong Kong inflation rate is more responsive to U …

Persistent link: https://www.econbiz.de/10011409761

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