Further Evidence on the Dynamic Impact of Taxes on Charitable Giving
AbstractEstimates 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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Bibliographic InfoArticle provided by National Tax Association in its journal National Tax Journal.
Volume (Year): 50 (1997)
Issue (Month): 2 (June)
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