IDEAS home Printed from https://ideas.repec.org/p/cbo/wpaper/13330.html
   My bibliography  Save this paper

The Effects of Federal Estate Tax Policy on Charitable Contributions: Technical Paper 2001-2

Author

Listed:
  • Pamela Greene

Abstract

Tax policy encourages charitable contributions during an individual’s life through both the personal income tax and the estate tax. The effect of the income tax on contributions is well known. Because annual charitable contributions reduce the size of an estate, and hence the likely estate tax burden, the estate tax should also affect contributions. Recently, Auten and Joulfaian (1996) studied that issue using the tobit method on 1982 Statistics of Income data and found that the estate tax significantly increases charitable contributions. In this study, we estimate a

Suggested Citation

  • Pamela Greene, 2001. "The Effects of Federal Estate Tax Policy on Charitable Contributions: Technical Paper 2001-2," Working Papers 13330, Congressional Budget Office.
    • Handle: RePEc:cbo:wpaper:13330
    as

    Download full text from publisher

    File URL: https://www.cbo.gov/sites/default/files/107th-congress-2001-2002/workingpaper/20012_0.pdf
    Download Restriction: no
    ---><---

    Citations

    Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
    as


    Cited by:

    1. David Joulfaian, 2005. "Estate Taxes and Charitable Bequests: Evidence from Two Tax Regimes," Public Economics 0505004, University Library of Munich, Germany.
    2. Athiphat Muthitacharoen, 2010. "The Impact of the Estate Tax on Capital Gains Realizations: Evidence from the Taxpayer Relief Act of 1997: Working Paper 2010-08," Working Papers 21941, Congressional Budget Office.

    More about this item

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:cbo:wpaper:13330. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: the person in charge (email available below). General contact details of provider: https://edirc.repec.org/data/cbogvus.html .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.