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The Hidden Limits of the Charitable Deduction : An Introduction to Hypersalience

Faulhaber, Lilian V. - 2012

Behavioral economics introduced the concept of salience to law and economics. In the area of tax policy, salience refers to the prominence of taxes in the minds of taxpayers. This article complicates the literature on salience and taxation by introducing the concept of “hypersalience,” which...

Persistent link: https://www.econbiz.de/10013112488

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

Altruistic and Selfish Motivations of Charitable Giving : Case of the Hometown Tax Donation System

Yamamura, Eiji - 2017

In Japan's hometown tax donation system, people can donate to municipalities where they are not resident and in return receive reciprocal gifts from the local governments of those municipalities. A large part of the donated amount can be deducted from their income and residence taxes. This study...

Persistent link: https://www.econbiz.de/10012956366

Tax-Efficient Charitable Giving of Savings or Retirement Benefits

Feuer, Albert - 2019

Individuals often fund charitable gifts with their savings or retirement benefits. However, such benefits, other than those from a Roth individual retirement arrangement, are generally included in the individual's gross income when received, and may not be deductible from the donor's income....

Persistent link: https://www.econbiz.de/10012898127

The Charitable Deduction Games : Catching Change

Johnson, Khrista - 2017

The article addresses a matter that could result in profound changes in the ability of the United States to ameliorate the most pressing humanitarian and global problems of our times. It provides the mechanics and addresses the solutions required to enable US donors to do more good. In an...

Persistent link: https://www.econbiz.de/10012972550

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

Cross-Border Charitable Giving and its Tax Limitations

Heidenbauer, Sabine - 2015

Persistent link: https://www.econbiz.de/10013012722

Cross-Border Charitable Contributions

Thoemmes, Otmar - 2015

The tax treatment of cross-border charitable contributions increasingly concerns both individuals and corporations. Individuals make donations of money, financial, and nonfinancial assets, including intellectual property, time, and skills on their own or someone else's behalf to support...

Persistent link: https://www.econbiz.de/10013012728

Do Tax Incentives Affect Charitable Contributions? Evidence from Public Charities’ Reported Revenues

Duquette, Nicolas - 2020

This paper estimates the effect of the charitable contribution tax deduction on charities' donation revenue from charities' tax filings. A one percent increase in the tax cost of giving causes charitable receipts to fall by about four percent, an effect three times larger the consensus in the...

Persistent link: https://www.econbiz.de/10012852479

More Giving or More Givers? The Effects of Tax Incentives on Charitable Donations in the UK

Almunia, Miguel - 2019

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