Further Evidence on the Dynamic Impact of Taxes on Charitable Giving

Estimates the impact of taxes on donations based on dynamic specifications and data on a large panel of middle-class taxpayers followed over a period of time that included two major tax reforms (1979-1986). Finds that taxes determine both the long-run level and the timing of donations. Challenges the view that tax deductions for charitable giving are efficient.

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Year of publication:	1997
Authors:	Barrett, Kevin S. ; McGuirk, Anya M. ; Steinberg, Richard S.
Published in:	National Tax Journal. - National Tax Association - NTA. - Vol. 50.1997, 2, p. 321-34
Publisher:	National Tax Association - NTA

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Extent:	application/pdf text/html
Type of publication:	Article
Source:	RePEc - Research Papers in Economics

Persistent link: https://www.econbiz.de/10010788008