Reassessing the Tax-Favored Status of the Charitable Deduction for Gifts of Appreciated Assets

A study on how the tax-favored status of charitable donations of appreciated property affects charitable behavior. Finds that only wealthy donors (whose positive income exceeds $200,000) are responsive to the tax incentive, and argues that the tax incentives should be reassessed.

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Year of publication:	1996
Authors:	O'Neil, Cherie J. ; Steinberg, Richard S. ; Thompson, G. Rodney
Published in:	National Tax Journal. - National Tax Association - NTA. - Vol. 49.1996, 2, p. 215-33
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/10010788401