Using a large administrative dataset from Canada we estimate that the tax price elasticity of charitable donations is -1.9. When we allow for heterogeneity of this parameter across the income distribution, we observe a large elasticity at the bottom of the distribution between -3 and -4, and an...

When a charity receives government funding does it undo the benefits of that funding by changing its behavior for the collection of revenues from other sources? Do donors change their behavior? In recent years, the classic question of understanding crowd out from the charity perspective has been...

Estimating the responsiveness of charitable donations to changes in tax incentives is more than estimating a single number. Giving to charity is unlike normal consumption – it involves supporting the delivery of privately-provided public goods. Age and income may influence how tax incentives...

If a taxpayer is able to claim charitable donations made near the time of filing her tax return, will she give more? To what extent does the salience of tax-induced incentives matter? This paper explores the role of the timing and salience of tax incentives on reported tax filer giving. As a...