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Charitable giving, income, and taxes: An analysis of panel data

Опубликовано на портале: 15-12-2002
American Economic Review. 2002.  Vol. 92. No. 1. P. 371-382. 
Тематический раздел:
This study implies that taxes affect the level of contributions by way of a price effect and an income effect, each of which has two components, a transitory one and a persistent one. The findings suggest that persistent shocks in incomes have a larger impact on charitable donations than do their transitory counterparts. The most important behavioral aspect for considerations of tax policy is the persistent price effect, since transitory effects are passing. Through this effect tax reforms can have a long-lasting influence on charitable giving.