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The Effect of the Treasury Proposal on Charitable Giving: A Comparison of Constant and Variable Elasticity Models

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  • Lawrence B. Lindsey
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    Abstract

    The recent proposal for tax reform developed by the Department of the Treasury suggests dramatic changes in the structure of the personal income tax. One likely side effect of the changes will be a significant adverse impact on the level of charitable contributions by individuals.This paper evaluates the marginal effect on giving of various parts of the Treasury reform plan using the existing literature on the price and income elasticities of charitable behavior. Two explicit models are simulated for 1985 using the NBER TAXSIM model: one with constant price and income elasticities and one with the price and income elasticities varying with income.

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    File URL: http://www.nber.org/papers/w1592.pdf
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    Bibliographic Info

    Paper provided by National Bureau of Economic Research, Inc in its series NBER Working Papers with number 1592.

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    Date of creation: Mar 1985
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    Publication status: Published as "The Effect of the President's Tax Reform on Charitable Giving", National Tax Journal, Vol. 39, no. 1 (1986): 1-12.
    Handle: RePEc:nbr:nberwo:1592

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    1. Martin Feldstein & Lawrence B. Lindsey, 1985. "Simulating Nonlinear Tax Rules and Nonstandard Behavior: An Application to the Tax Treatment of Charitable Contributions," NBER Working Papers 0682, National Bureau of Economic Research, Inc.
    2. Feldstein, Martin S & Taylor, Amy, 1976. "The Income Tax and Charitable Contributions," Econometrica, Econometric Society, vol. 44(6), pages 1201-22, November.
    3. Daniel R. Feenberg, 1982. "Identification in Tax-Price Regression Models: The Case of Charitable Giving," NBER Working Papers 0988, National Bureau of Economic Research, Inc.
    4. 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 351-54, August.
    5. Martin Feldstein & Joel Slemrod & Shlomo Yitzhaki, 1981. "The Effects of Taxation on the Selling of Corporate Stock and the Realization of Capital Gains," NBER Working Papers 0250, National Bureau of Economic Research, Inc.
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    Cited by:
    1. Lawrence B. Lindsey, 1985. "Taxpayer Behavior and the Distribution of the 1982 Tax Cut," NBER Working Papers 1760, National Bureau of Economic Research, Inc.
    2. Lawrence B. Lindsey, 1986. "Individual Taxpayer Response to Tax Cuts 1982-1984 with Implications forthe Revenue Maximizing Tax Rate," NBER Working Papers 2069, National Bureau of Economic Research, Inc.
    3. Lawrence B. Lindsey, 1985. "Estimating the Revenue Maximizing Top Personal Tax Rate," NBER Working Papers 1761, National Bureau of Economic Research, Inc.

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