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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
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Tax Benefits for College Attendance
Dynarski, Susan - 2016
National efforts to promote college enrollment are increasingly delivered through tax-based assistance, including tax credits and deductions for tuition and fees, tax-advantaged college savings plans, and student loan interest deductions. This paper outlines the main tax-based student aid...
Persistent link: https://www.econbiz.de/10012456547
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Pay or Pray? The Impact of Charitable Subsidies on Religious Attendance
Gruber, Jonathan - 2004
The economic argument for subsidizing charitable giving relies on the positive externalities of charitable activities, particularly from the religious institutions that are the largest recipients of giving. But the net external effects of subsidies to religious giving will also depend on a...
Persistent link: https://www.econbiz.de/10012468319
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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
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Athletes Greatly Benefit from Participation in Sports at the College and Secondary Level
Heckman, James J.; Loughlin, Colleen P. - National Bureau of Economic Research - 2021
participation in sports for student athletes. Anecdotes about the exploitation of student athletes were cited in the opinion. This …-school pursuits to examine the generality of these anecdotes. On average, student athletes' benefit- often substantially so--in terms …
Persistent link: https://www.econbiz.de/10012599362
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Academics vs. Athletics : Career Concerns for NCAA Division I Coaches
Avery, Christopher - 2016
We analyze the promotions and firings of NCAA Division 1 college basketball and college football coaches to assess whether these coaches are rewarded for the academic performance of their players in promotion and retention decisions. We find that an increase in Academic Progress Rate, as...
Persistent link: https://www.econbiz.de/10012456554
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No Revenge for Nerds? Evaluating the Careers of Ivy League Athletes
Amornsiripanitch, Natee; Gompers, Paul A.; Hu, George; … - National Bureau of Economic Research - 2023
This paper compares the careers of Ivy League athletes to those of their non-athlete classmates. Combining team …-level information on all Ivy League athletes from 1970 to 2021 with resume data for all Ivy League graduates, we examine both post …-graduate education and career choices as well as career outcomes. In terms of industry choice, athletes are far more likely to go into …
Persistent link: https://www.econbiz.de/10014421178
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The Importance of Group Coverage : How Tax Policy Shaped U.S. Health Insurance
Thomasson, Melissa A. - 2000
In 1954, the Internal Revenue Service stipulated that employer contributions to the health insurance plans of their employees were to be excluded from employee taxable income. Today, the tax subsidy is major feature of the U.S. health care market. This paper examines the initial effects of the...
Persistent link: https://www.econbiz.de/10012471232
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How Do Business Owners Respond to a Tax Cut? Examining the 199A Deduction for Pass-through Firms
Goodman, Lucas; Lim, Katherine; Sacerdote, Bruce; … - National Bureau of Economic Research - 2021
We consider the short-run responses of businesses and their owners to the introduction of Section 199A, a deduction implemented in 2018 that reduced the effective tax rate on pass-through business income. We study the deduction using several datasets derived from de-identified tax records of...
Persistent link: https://www.econbiz.de/10012510558
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Expected Future Tax Policy and Tax-Exempt Bond Yields
Poterba, James M. - 1984
This paper tests several competing models of municipal bond market equilibrium. It analyzes the influence of changes in both personal and corporate tax reforms on the yield spread between taxable and tax-exempt interest rates. The findings suggest that changes in personal income tax rates have...
Persistent link: https://www.econbiz.de/10012477619