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Charitable Contributions to International Relief and Development

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  • Ribar, David C.
  • Wilhelm, Mark O.

Abstract

Uses state-level data (1988-91) to analyze the effects of income and tax policy on private giving to international relief and development organizations. Finds that this type of charitable giving is sensitive to change in both income and tax rates.

Suggested Citation

  • Ribar, David C. & Wilhelm, Mark O., 1995. "Charitable Contributions to International Relief and Development," National Tax Journal, National Tax Association;National Tax Journal, vol. 48(2), pages 229-244, June.
    • Handle: RePEc:ntj:journl:v:48:y:1995:i:2:p:229-44
    DOI: 10.1086/NTJ41789139
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    References listed on IDEAS

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    1. Clotfelter, Charles T., 1985. "Federal Tax Policy and Charitable Giving," National Bureau of Economic Research Books, University of Chicago Press, edition 1, number 9780226110486, December.
    2. Charles T. Clotfelter, 1990. "The Impact of Tax Reform on Charitable Giving: A 1989 Perspective," NBER Working Papers 3273, National Bureau of Economic Research, Inc.
    3. Kingma, Bruce Robert, 1989. "An Accurate Measurement of the Crowd-Out Effect, Income Effect, and Price Effect for Charitable Contributions," Journal of Political Economy, University of Chicago Press, vol. 97(5), pages 1197-1207, October.
    4. Slemrod, Joel, 1989. "Are Estimated Tax Elasticities Really Just Tax Evasion Elasticities? The Case of Charitable Contributions," The Review of Economics and Statistics, MIT Press, vol. 71(3), pages 517-522, August.
    5. Andreoni, James, 1990. "Impure Altruism and Donations to Public Goods: A Theory of Warm-Glow Giving?," Economic Journal, Royal Economic Society, vol. 100(401), pages 464-477, June.
    6. Boskin, Michael J & Feldstein, Martin S, 1977. "Effects of the Charitable Deduction on Contributions by Low Income and Middle Income Households: Evidence from the National Survey of Philanthropy," The Review of Economics and Statistics, MIT Press, vol. 59(3), pages 351-354, August.
    7. Glenday, Graham & Gupta, Anil K & Pawlak, Henry, 1986. "Tax Incentives for Personal Charitable Contributions," The Review of Economics and Statistics, MIT Press, vol. 68(4), pages 688-693, November.
    8. Charles T. Clotfelter, 1985. "Federal Tax Policy and Charitable Giving," NBER Books, National Bureau of Economic Research, Inc, number clot85-1, March.
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    Citations

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    Cited by:

    1. James E. Long, 2000. "Omitted-Variables Bias when Using State Tax Rates to Estimate the Tax Price Effect on Itemized Deductions," Public Finance Review, , vol. 28(2), pages 120-133, March.
    2. Backus, Peter, 2010. "Is charity a homogeneous good?," Economic Research Papers 270773, University of Warwick - Department of Economics.
    3. Backus, Peter, 2010. "Is charity a homogeneous good?," The Warwick Economics Research Paper Series (TWERPS) 951, University of Warwick, Department of Economics.
    4. David C. Ribar & Mark O. Wilhelm, 2002. "Altruistic and Joy-of-Giving Motivations in Charitable Behavior," Journal of Political Economy, University of Chicago Press, vol. 110(2), pages 425-457, April.
    5. Bruce R. KINGMA & Robert McClelland, 1995. "PUBLIC RADIO STATIONS ARE REALLY, REALLY NOT PUBLIC GOODS: Charitable contributions and impure altruism," Annals of Public and Cooperative Economics, Wiley Blackwell, vol. 66(1), pages 65-76, March.
    6. Knack, Stephen & Kropf, Martha, 2003. "Viewers like you: community norms and contributions to public broadcasting," MPRA Paper 27248, University Library of Munich, Germany.
    7. Philip Brown & Jessica Minty, 2006. "Media Coverage & Charitable Giving After the 2004 Tsunami," William Davidson Institute Working Papers Series wp855, William Davidson Institute at the University of Michigan.
    8. Wicks, Rick & Bigsten, Arne, 1996. "Used Clothes As Development Aid: The political economy of rags," Working Papers in Economics 17, University of Gothenburg, Department of Economics.
    9. Wunnava, Phanindra V. & Lauze, Michael A., 2001. "Alumni giving at a small liberal arts college: evidence from consistent and occasional donors," Economics of Education Review, Elsevier, vol. 20(6), pages 533-543, December.
    10. Philip H. Brown & Jessica H. Minty, 2008. "Media Coverage and Charitable Giving after the 2004 Tsunami," Southern Economic Journal, John Wiley & Sons, vol. 75(1), pages 9-25, July.
    11. Alzuabi, Raslan & Brown, Sarah & Taylor, Karl, 2022. "Charitable behaviour and political affiliation: Evidence for the UK," Journal of Behavioral and Experimental Economics (formerly The Journal of Socio-Economics), Elsevier, vol. 100(C).
    12. James E. Long, 1999. "The Impact of Marginal Tax Rates on Taxable Income: Evidence from State Income Tax Differentials," Southern Economic Journal, John Wiley & Sons, vol. 65(4), pages 855-869, April.

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