Estimating Price Elasticities For Charitable Giving
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Estimating Price Elasticities For Charitable Giving
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Author : John Richard Robinson
language : en
Publisher:
Release Date : 1989
Estimating Price Elasticities For Charitable Giving written by John Richard Robinson and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 1989 with categories.
Effects Of The Price Of Charitable Giving
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Author : Jonathan Meer
language : en
Publisher:
Release Date : 2013
Effects Of The Price Of Charitable Giving written by Jonathan Meer and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2013 with Economics categories.
A long literature has examined the effects of the price of giving - that is, the amount an in-dividual must give for one dollar to accrue to the charitable activity itself - on donative behavior. We use data from DonorsChoose.org, an online platform linking teachers with prospective donors, that are uniquely suited to addressing this question due to exogenous variation in overhead costs. An increased price of giving results in a lower likelihood of a project being funded. We also calculate the price elasticity of giving, finding estimates between -0.8 and -2; these are likely to be upper bounds on the tax price elasticity of charitable donations. Finally, we examine the effect of competition on giving and find that increased competition reduces the likelihood of a project being funded. These results provide insight into the workings of the market for charitable gifts.
Impure Impact Giving
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Author : Daniel M. Hungerman
language : en
Publisher:
Release Date : 2018
Impure Impact Giving written by Daniel M. Hungerman and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2018 with Charitable bequests categories.
We present a new model of charitable giving where individuals regard out-of-pocket donations and the matches they induce as different. We show that match-price elasticities combine conventional price effects with the strength of warm-glow, so that a match-price elasticity alone is insufficient to characterize preferences for giving. Match- and rebate-price elasticities will typically be different, but together they lead to tests of underlying giving preferences. We estimate, for the first time, a match-price elasticity together with a real-world tax-based rebate elasticity in a non-laboratory high-stakes setting. The estimates reject extant models of giving, but are consistent with the new theory.
Are Estimated Tax Elasticities Really Just Tax Evasion Elasticities
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Author : Joel Slemrod
language : en
Publisher:
Release Date : 1988
Are Estimated Tax Elasticities Really Just Tax Evasion Elasticities written by Joel Slemrod and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 1988 with Income tax deductions for charitable contributions categories.
Tax return data, which has been a principal source for econometric investigations of the behavioral response to tax policy, is subject to misreporting that may bias estimates of tax responsiveness. The misreporting arises because understatement of taxable income may itself be a function of an individuals marginal tax rate, it being the return to a dollar of understated taxable income. To the extent that misreporting of income and deductions is a function of the same factors that determine the behavior under study, estimated relationships based on reported data will reveal a composite of the tax (and income) responsiveness of the actual behavior and of the misreporting of the behavior. This paper used data from tax returns that have been subject to intensive audits to confront the quantitative importance of misreporting for the estimated tax responsiveness of charitable contributions. This has been the subject of numerous empirical studies using tax return data which use a common empirical framework. It concludes that the tax responsiveness of charitable giving that has been detected using tax return data cannot be ascribed to the tax responsiveness of overstating actual giving In fact. overstatement is apparently less price responsive than actual giving, implying that the responsiveness of actual giving is higher than is suggested by studying reported contributions.
How Does Charitable Giving Respond To Incentives And Income
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Author : Jon M. Bakija
language : en
Publisher:
Release Date : 2008
How Does Charitable Giving Respond To Incentives And Income written by Jon M. Bakija and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2008 with Charities categories.
We estimate the elasticity of charitable giving with respect to its price and after-tax income using a panel of over 550,000 disproportionately high-income tax returns spanning the years 1979 through 2005. Improvements relative to the previous literature include: using state tax variation to help identify our model while controlling for both individual- and time-specific unobserved heterogeneity; carefully dealing with expectations; allowing people at different income levels to have different degrees responsiveness to taxation and different time paths of unobservable influences on giving; and using a measure of charitable giving that more closely approximates current donations. To address the omitted variable bias that would otherwise arise from failing to control for unobservable expectations of future prices and future incomes, we use predictable changes in future federal and state marginal tax rates and tax liabilities, arising from their pre-announced and phased-in nature, as instruments for future changes in prices and income. Our estimate of the elasticity of giving with respect to a persistent price change for the full sample is about -0.7; this elasticity is generally larger when the sample is limited to high-income people and we control for time-varying unobservable influences on charity in a flexible fashion. We find some evidence, particularly among very high-income people, of re-timing giving in response to expected future changes in price, but this finding is sensitive to the source of identification for the price effects. Our estimates are broadly consistent the permanent income hypothesis. Expenditures on charitable giving are estimated to respond more strongly to persistent changes in income than to transitory fluctuations in income. Moreover, we find evidence in some specifications that people will increase their charitable giving now in response to a predictable reduction in future tax liability arising from tax reform.
Identification In Tax Price Regression Models
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Author : Daniel Feenberg
language : en
Publisher:
Release Date : 1982
Identification In Tax Price Regression Models written by Daniel Feenberg and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 1982 with Corporations categories.
In this paper we use an instrumental variable estimator to exploit sources of independent variation, which allows unbiased estimation of the tax-price elasticity under more general conditions. The estimator is applied to the demand for charitable giving. A charitable giving equation is an appropriate test for this procedure because it represents the purest case of a tax-price coefficient. That is, taxes are the sole source of variance in the price. The deduction is also an important policy issue. In 1982, 1.8 percent of gross income was deducted for this reason, about as much as the capital gains deduction.
Identification In Tax Price Regression Models
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Author : Daniel R. Feenberg
language : en
Publisher:
Release Date : 1988
Identification In Tax Price Regression Models written by Daniel R. Feenberg and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 1988 with categories.
In this paper we use an instrumental variable estimator to exploit sources of independent variation, which allows unbiased estimation of the tax-price elasticity under more general conditions. The estimator is applied to the demand for charitable giving. A charitable giving equation is an appropriate test for this procedure because it represents the purest case of a tax-price coefficient. That is, taxes are the sole source of variance in the price. The deduction is also an important policy issue. In 1982, 1.8 percent of gross income was deducted for this reason, about as much as the capital gains deduction
An Accurate Measurement Of The Crowd Out Effect Income Effect And Price Effect For Charitable Contributions
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Author : Bruce Robert Kingma
language : en
Publisher:
Release Date : 1989
An Accurate Measurement Of The Crowd Out Effect Income Effect And Price Effect For Charitable Contributions written by Bruce Robert Kingma and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 1989 with Nonprofit organizations categories.
In the past, empirical research on charitable contributions has focused on two issues; estimating the income and price elasticities of contributions and estimating the extent to which government funding crowded out private contributions. The two fundamental problems in all of these studies are the differences in the underlying conceptual models and the use of imperfect data for empirical analysis. This paper addresses both of these problems.
Distinguishing Transitory And Permanent Price Elasticities Of Charitable Giving With Pre Announced Changes In Law
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Author : Jon Bakija
language : en
Publisher:
Release Date : 2000
Distinguishing Transitory And Permanent Price Elasticities Of Charitable Giving With Pre Announced Changes In Law written by Jon Bakija and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2000 with categories.
Charitable Contribution Deductions
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Author : United States. Congress. Senate. Committee on Finance. Subcommittee on Taxation and Debt Management Generally
language : en
Publisher:
Release Date : 1980
Charitable Contribution Deductions written by United States. Congress. Senate. Committee on Finance. Subcommittee on Taxation and Debt Management Generally and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 1980 with Income tax categories.