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Charitable Contributions by Low-and Middle-Income Taxpayers: Further Evidence With a New Method

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  • Choe, Yook S.
  • Jeong, Jhook

Abstract

Examines whether charitable giving by individual taxpayers, including nonitemizers, is responsive to the deduction incentives provided by tax laws. Suggests that giving by low and middle income taxpayers is responsive to the price change arising from the charitable deduction. The mixed evidence of the existing literature reflects the failure to correct both biases at the same time.

Suggested Citation

  • Choe, Yook S. & Jeong, Jhook, 1993. "Charitable Contributions by Low-and Middle-Income Taxpayers: Further Evidence With a New Method," National Tax Journal, National Tax Association;National Tax Journal, vol. 46(1), pages 33-39, March.
  • Handle: RePEc:ntj:journl:v:46:y:1993:i:1:p:33-39
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    Cited by:

    1. Grubert, Harry & Newlon, T. Scott, 1996. "Reply to Avi-Yonah," National Tax Journal, National Tax Association;National Tax Journal, vol. 49(2), pages 267-267, June.
    2. O'Neil, Cherie J. & Steinberg, Richard S. & Thompson, G. Rodney, 1996. "Reassessing the Tax-Favored Status of the Charitable Deduction for Gifts of Appreciated Assets," National Tax Journal, National Tax Association;National Tax Journal, vol. 49(2), pages 215-233, June.

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