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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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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 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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Charitable FSAs : A Proposal to Combine Healthcare and Charitable Giving Tax Provisions
Chodorow, Adam - 2012
” – have failed. I propose combining the two provisions by allowing taxpayers to donate unused FSA amounts to charity. Doing so …
Persistent link: https://www.econbiz.de/10014181827
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An assessment of the impact of tax incentives relative to socio-economic characteristics on charitable giving in Canada
Hossain, Belayet; Lamb, Laura - In: International review of applied economics 29 (2015) 1, pp. 65-80
Persistent link: https://www.econbiz.de/10010533055
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How Charitable Organizations Influence Federal Tax Policy : 'Rent-Seeking' Charities or Virtuous Politicians?
Knauer, Nancy J. - 2010
Tax-exempt charitable organizations exert considerable influence over Congress, the Department of the Treasury, and the Internal Revenue Service in matters dealing with exemption from federal income tax and the tax deductibility of charitable contributions. This Article uses both public choice...
Persistent link: https://www.econbiz.de/10014059381
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Do Only Tax Incentives Matter? Labor Supply and Demand Responses to an Unusually Large and Salient Tax Break
Tazhitdinova, Alisa - 2020
I explore labor supply responses to an unusually large and salient notch generated by the “Mini-Job” program in Germany. Using administrative data, I document three findings. First, despite the unusually large magnitude of incentives, earnings elasticities are modest, even after accounting...
Persistent link: https://www.econbiz.de/10012856047
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Delay Claiming the RRSP Contribution's Tax Deduction? (When Future Tax Rates are Expected to be Higher)
Reed, Chris - 2015
When a Canadian expects to face higher tax rates in the future, where should savings be put? The standard advice is… ‘when you expect your marginal tax rate to rise in the future, contribute to a Registered Retirement Savings Plan (RRSP) now, but delay claiming the tax deduction'. This paper...
Persistent link: https://www.econbiz.de/10013021322
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The earned income tax credit and maternal time use: more time working and less time with kids?
Bastian, Jacob; Lochner, Lance - 2020
Parents spend considerable sums investing in their children's development, with their own time among the most important forms of investment. Given well-documented effects of the Earned Income Tax Credit (EITC) on maternal labor supply, it is natural to ask how the EITC affects other time...
Persistent link: https://www.econbiz.de/10012287391