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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

Chapter 16 Wealth transfer taxation: a survey of the theoretical literature

Cremer, Helmuth; Pestieau, Pierre - In: Handbook of the economics of giving, altruism and …, (pp. 1107-1134). 2006

combinations of bequest motives, the general conclusion is that the case for a zero taxation of inheritance is very weak. …

Persistent link: https://www.econbiz.de/10014023662

Is charitable giving political? : evidence from wealth and income tax returns

Cagé, Julia; Guillot, Malka - 2022

Persistent link: https://www.econbiz.de/10013412925

Is Charitable Giving by the Rich Really Responsive to the Income Tax?

Joulfaian, David - 2017

The income tax deduction for charitable contributions is limited to a fraction of reported income. Consequently, some of the contributions by large donors are not deductible in the year of the transfer, if ever deductible at all. Because this limit is typically ignored in the empirical...

Persistent link: https://www.econbiz.de/10012975664

Is Charitable Giving Political? New Evidence from Wealth and Income Tax Returns

Cage, Julia; Guillot, Malka - 2021

What are the determinants of philanthropic and political giving? Are donations to charities and parties driven by the same incentives? In this article, we use new administrative household panel data to quantify empirically the motivations for giving, depending on donors’ characteristics and...

Persistent link: https://www.econbiz.de/10013220154

Income Tax Deductions for Charitable Bequests of IRD

Hoyt, Christopher R. - 2016

Estates and trusts are recognizing growing amounts of taxable income from “income in respect of a decedent” (or “IRD”). These are payments attributable to income earned by a decedent before death but received by an estate, trust, or other beneficiary after death, and taxed to that...

Persistent link: https://www.econbiz.de/10013003453

On the sufficiency of using the elasticity of taxable income to calculate deadweight loss : the implications of charitable giving and warm glow

An, Zhiyong - In: International tax and public finance 22 (2015) 6, pp. 1040-1047

Persistent link: https://www.econbiz.de/10011530613

Chapter 1. Charitable Giving

Andreoni, James; Payne, A. Abigail - In: Handbook of public economics : volume 5, (pp. 1-50). 2013

This Chapter summarizes the overall facts about charitable giving. Charitable giving has remained an active and important area within Public Economics. Then also discusses about the four main approaches one could take to research on charitable giving. The first approach is to look at giving as a...

Persistent link: https://www.econbiz.de/10014025496

Behavioral responses to inheritance taxation : a review of the empirical literature

Schratzenstaller, Margit - 2023

to what extent behavioral responses by bequeathers may undermine the revenue potential of inheritance taxes is central … for policy design. This survey of the empirical literature finds an overall moderate impact of inheritance taxation on … wealth accumulation and residential choice. This holds true also for the impact of inheritance taxes on tax planning and …

Persistent link: https://www.econbiz.de/10014445551

Should Inheritance Be Taxed as Income?

Stevanato, Dario - 2021

wealth and address inequality. There are, though, many drawbacks to the idea of taxing inheritance as part of the beneficiary … are inherently different. Inheritance is certainly suitable grounds for taxation, but it seems more appropriate to …

Persistent link: https://www.econbiz.de/10013310047

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