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The Effects of Tax Reform on Charitable Contributions

Author

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  • Auten, Gerald E.
  • Cilke, James M.
  • Randolph, William C.

Abstract

Examines the response of charitable contributions to changes in marginal tax rates and other tax law changes over the period from 1979-1990. The analysis spans three major tax laws affecting charitable giving: The Economic Recovery Tax Act of 1981, the Deficit Reduction Act of 1984, and the Tax Reform Act of 1986.

Suggested Citation

  • Auten, Gerald E. & Cilke, James M. & Randolph, William C., 1992. "The Effects of Tax Reform on Charitable Contributions," National Tax Journal, National Tax Association;National Tax Journal, vol. 45(3), pages 267-290, September.
    • Handle: RePEc:ntj:journl:v:45:y:1992:i:3:p:267-90
    DOI: 10.1086/NTJ41788969
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    References listed on IDEAS

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    1. Charles T. Clotfelter, 1985. "The effect of tax simplification on educational and charitable organizations," Conference Series ; [Proceedings], Federal Reserve Bank of Boston, vol. 29, pages 187-221.
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    Cited by:

    1. Bargain, Olivier & Dolls, Mathias & Immervoll, Herwig & Neumann, Dirk & Peichl, Andreas & Pestel, Nico & Siegloch, Sebastian, 2011. "Tax Policy and Income Inequality in the U.S., 1978-2009: A Decomposition Approach," IZA Discussion Papers 5910, Institute of Labor Economics (IZA).
    2. Younis A. Battal Saleh, 2021. "Advantages and Disadvantages of the Six Methods of Tax Treatment of Corporate Donations: A Theoretical Study of Intellectual Enrichment in the Fields of Taxation and CSR," International Journal of Finance, Insurance and Risk Management, International Journal of Finance, Insurance and Risk Management, vol. 11(4), pages 120-144.
    3. Bakija, Jon & Heim, Bradley T., 2011. "How Does Charitable Giving Respond to Incentives and Income? New Estimates From Panel Data," National Tax Journal, National Tax Association;National Tax Journal, vol. 64(2), pages 615-650, June.
    4. Carlos Ulibarri, 2000. "Rational Philanthropy and Cultural Capital," Journal of Cultural Economics, Springer;The Association for Cultural Economics International, vol. 24(2), pages 135-146, May.
    5. Teresa D. Harrison, 2008. "Taxes and Agglomeration Economies: How Are They Related to Nonprofit Firm Location?," Southern Economic Journal, John Wiley & Sons, vol. 75(2), pages 538-557, August.
    6. Robert Carroll & David Joulfaian, 2005. "Taxes and Corporate Giving to Charity," Public Finance Review, , vol. 33(3), pages 300-317, May.
    7. Mohd Isa Rohayati & Youhanna Najdi & John C. Williamson, 2016. "Philanthropic Fundraising of Higher Education Institutions: A Review of the Malaysian and Australian Perspectives," Sustainability, MDPI, vol. 8(6), pages 1-20, June.
    8. Haoming Liu & Jie Zhang, 2008. "Donations in a recursive dynamic model," Canadian Journal of Economics/Revue canadienne d'économique, John Wiley & Sons, vol. 41(2), pages 564-582, May.
    9. Jon Bakija & Bradley Heim, 2008. "How Does Charitable Giving Respond to Incentives and Income? Dynamic Panel Estimates Accounting for Predictable Changes in Taxation," NBER Working Papers 14237, National Bureau of Economic Research, Inc.
    10. Anubhav Gupta & Thomas Luke Spreen, 2024. "Do tax credits benefit charities? Evidence from two states," Contemporary Economic Policy, Western Economic Association International, vol. 42(1), pages 94-109, January.
    11. Huck, Steffen & Rasul, Imran, 2011. "Matched fundraising: Evidence from a natural field experiment," Journal of Public Economics, Elsevier, vol. 95(5-6), pages 351-362, June.
    12. Randolph, William C, 1995. "Dynamic Income, Progressive Taxes, and the Timing of Charitable Contributions," Journal of Political Economy, University of Chicago Press, vol. 103(4), pages 709-738, August.
    13. Ehrenberg, R. G. & Smith, C. L., 2003. "The sources and uses of annual giving at selective private research universities and liberal arts colleges," Economics of Education Review, Elsevier, vol. 22(3), pages 223-235, June.
    14. O'Neil, Cherie J. & Steinberg, Richard S. & Thompson, G. Rodney, 1996. "Reassessing the Tax-Favored Status of the Charitable Deduction for Gifts of Appreciated Assets," National Tax Journal, National Tax Association, vol. 49(2), pages 215-33, June.
    15. Grubert, Harry & Newlon, T. Scott, 1996. "Reply to Avi-Yonah," National Tax Journal, National Tax Association;National Tax Journal, vol. 49(2), pages 267-267, June.
    16. David H. Eaton & Martin I. Milkman, 2004. "An Empirical Examination of the Factors that Influence the Mix of Cash and Oncash giving to Charity," Public Finance Review, , vol. 32(6), pages 610-630, November.
    17. Okten, Cagla & Weisbrod, Burton A., 2000. "Determinants of donations in private nonprofit markets," Journal of Public Economics, Elsevier, vol. 75(2), pages 255-272, February.
    18. Uler, Neslihan, 2009. "Public goods provision and redistributive taxation," Journal of Public Economics, Elsevier, vol. 93(3-4), pages 440-453, April.
    19. O'Neil, Cherie J. & Steinberg, Richard S. & Thompson, G. Rodney, 1996. "Reassessing the Tax-Favored Status of the Charitable Deduction for Gifts of Appreciated Assets," National Tax Journal, National Tax Association;National Tax Journal, vol. 49(2), pages 215-233, June.
    20. Grubert, Harry & Newlon, T. Scott, 1996. "Reply to Avi-Yonah," National Tax Journal, National Tax Association, vol. 49(2), pages 267, June.

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