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The price elasticity of charitable giving : does the form of tax relief matter?
Scharf, Kim; Smith, Sarah - 2010
rebate for the donor or as a matched payment to the receiving charity. On accounting grounds these two are equivalent but, in …
Persistent link: https://www.econbiz.de/10003964313
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The Price Elasticity of Charitable Giving : Does the Form of Tax Relief Matter?
Scharf, Kimberley A. - 2010
rebate for the donor or as a matched payment to the receiving charity. On accounting grounds these two are equivalent but, in …
Persistent link: https://www.econbiz.de/10013136499
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Paraísos Fiscales, Wealth Taxation, and Mobility
Agrawal, David R.; Foremny, Dirk; Martínez-Toledano, Clara - 2021
This paper analyzes the effect of wealth taxation on mobility and the consequences for tax revenue and wealth inequality. We exploit the unique decentralization of the Spanish wealth tax system in 2011—after which all regions levied positive tax rates except for Madrid—using linked...
Persistent link: https://www.econbiz.de/10013234196
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Paraísos Fiscales, Wealth Taxation, and Mobility
Agrawal, David R.; Foremny, Dirk; Martínez-Toledano, Clara - 2021
This paper analyzes the effect of decentralized wealth taxation on mobility and the consequences for tax revenue and wealth inequality. Using linked administrative data, we exploit the decentralization of the Spanish wealth tax -- after which all regions except Madrid levied positive tax rates....
Persistent link: https://www.econbiz.de/10013240060
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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 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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Tax Policies to Promote Private Charitable Giving in DAC Countries
Standley, Scott - 2007
part an outcome of public policy. In most rich countries, tax deductions and credits lower the quot;pricequot; of charity … to donors. And governments with low tax revenue/GDP ratios leave more money in private pockets for private charity. To … of tax incentives to promote private charity. From the results, we develop an index of the overall incentive for private …
Persistent link: https://www.econbiz.de/10012730161
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The price elasticity of charitable giving : does the form of tax relief matter?
Scharf, Kimberly A.; Smith, Sarah - 2010
Persistent link: https://www.econbiz.de/10008840397
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The price elasticity of charitable giving : does the form of tax relief matter?
Scharf, Kimberly A.; Smith, Sarah - In: International tax and public finance 22 (2015) 2, pp. 330-352
Persistent link: https://www.econbiz.de/10011303697
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The price elasticity of charitable giving : does the form of tax relief matter?
Scharf, Kimberly A.; Smith, Sarah - 2010
Persistent link: https://www.econbiz.de/10008699098