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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/10012861453
This paper estimates the intensive and extensive-margin tax-price elasticities of giving using UK administrative tax return data, exploiting variation from a large tax reform. Using a variety of estimation methods and new instruments for the tax-price of giving, we find an intensive-margin...
Persistent link: https://www.econbiz.de/10012929229
Persistent link: https://www.econbiz.de/10012584060
Persistent link: https://www.econbiz.de/10011715452
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
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
Persistent link: https://www.econbiz.de/10011746767
Persistent link: https://www.econbiz.de/10013347831