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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
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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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 (With Paul Bolster & Andrew Mitrusi, published as "Tax-Induced Trading: The Effect of the 1986 Tax Reform on Stock Market Activity"), Journal of Finance, Vol. 44, no. 2 (1989): 327-344.(Published as "The Effect of the President's Tax Reform on Charitable Giving"), NTJ, Vol. 39, no. 1 (1986): 1-12.
Handle: RePEc:nbr:nberwo:1592

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  1. Feldstein, Martin S & Taylor, Amy, 1976. "The Income Tax and Charitable Contributions," Econometrica, Econometric Society, vol. 44(6), pages 1201-22, November. [Downloadable!] (restricted)
  2. 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. [Downloadable!] (restricted)
  3. Daniel R. Feenberg, 1988. "Identification in Tax-Price Regression Models: The Case of Charitable Giving," NBER Working Papers 0988, National Bureau of Economic Research, Inc. [Downloadable!] (restricted)
  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. [Downloadable!] (restricted)
  5. Feldstein, Martin & Slemrod, Joel & Yitzhaki, Shlomo, 1980. "The Effects of Taxation on the Selling of Corporate Stock and the Realization of Capital Gains," The Quarterly Journal of Economics, MIT Press, vol. 94(4), pages 777-91, June. [Downloadable!] (restricted)
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