Asset Details
Do you wish to reserve the book?
Income tax policy and charitable giving
Hey, we have placed the reservation for you!
By the way, why not check out events that you can attend while you pick your title.
Oops! Something went wrong.
Looks like we were not able to place the reservation. Kindly try again later.
Are you sure you want to remove the book from the shelf?
Income tax policy and charitable giving
Do you wish to request the book?
Income tax policy and charitable giving
Please be aware that the book you have requested cannot be checked out. If you would like to checkout this book, you can reserve another copy
We have requested the book for you!
Your request is successful and it will be processed during the Library working hours. Please check the status of your request in My Requests.
Oops! Something went wrong.
Looks like we were not able to place your request. Kindly try again later.
Journal Article
Income tax policy and charitable giving
2007
Overview
Many studies over the past 20 years have looked at the response of charitable donations to tax incentives-the tax price elasticity of giving. Generally, authors have assumed this elasticity is constant across all types of giving. Using the 2001 Panel Study of Income Dynamics data on charitable giving, this paper estimates the tax price elasticity across six nonprofit subsectors, finding substantial variation. These results suggest that the fiscal effectiveness of tax deductibility depends on the type of donation involved. This has implications for both public policy and nonprofit management.
