Re-Thinking the Deduction for Charitable Contributions: Evaluating the Effects of Deficit-Reduction Proposals
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References listed on IDEAS
- Ackerman, Deena & Auten, Gerald, 2006. "Floors, Ceilings, and Opening the Door for a Non–Itemizer Deduction," National Tax Journal, National Tax Association, vol. 59(3), pages 509-530, September.
- Saez, Emmanuel, 2004. "The optimal treatment of tax expenditures," Journal of Public Economics, Elsevier, vol. 88(12), pages 2657-2684, December.
- Andreoni, James, 1989. "Giving with Impure Altruism: Applications to Charity and Ricardian Equivalence," Journal of Political Economy, University of Chicago Press, vol. 97(6), pages 1447-1458, December.
- Martin Feldstein & Daniel Feenberg & Maya MacGuineas, 2011. "Capping Individual Tax Expenditure Benefits," NBER Working Papers 16921, National Bureau of Economic Research, Inc.
- Charles T. Clotfelter, 1990. "The Impact of Tax Reform on Charitable Giving: A 1989 Perspective," NBER Working Papers 3273, National Bureau of Economic Research, Inc.
CitationsCitations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
- Eiji Yamamura & Yoshiro Tsutsui & Fumio Ohtake, 2017. "Altruistic and selfish motivations of charitable giving:Case of the hometown tax donation system in Japan," ISER Discussion Paper 1003, Institute of Social and Economic Research, Osaka University.
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- Andrew A. Samwick, 2013.
"Donating the Voucher: An Alternative Tax Treatment of Private School Enrollment,"
Tax Policy and the Economy,
University of Chicago Press, vol. 27(1), pages 125-160.
- Andrew A. Samwick, 2013. "Donating the Voucher: An Alternative Tax Treatment of Private School Enrollment," NBER Chapters,in: Tax Policy and the Economy, Volume 27, pages 125-160 National Bureau of Economic Research, Inc.
- Andrew A. Samwick, 2012. "Donating the Voucher: An Alternative Tax Treatment of Private School Enrollment," NBER Working Papers 18525, National Bureau of Economic Research, Inc.
- Steven T Yen & Ernest M Zampelli, 2017. "Charitable Contributions of Time and Money: A Multivariate Sample Selection Approach," Eastern Economic Journal, Palgrave Macmillan;Eastern Economic Association, vol. 43(1), pages 43-63, January.
- Wodon, Quentin & Alleyne, Betty & Cong, Lin & Mulusa, Judy & Niami, Farhad, 2014. "Accounting for Trends in Charitable Tax Deductions: Framework and Application to the District of Columbia," MPRA Paper 45392, University Library of Munich, Germany.
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- James Alm & Daniel Teles, 2017. "State and Federal Tax Policy toward Nonprofit Organizations," Working Papers 1704, Tulane University, Department of Economics.
- Doerrenberg, Philipp & Peichl, Andreas & Siegloch, Sebastian, 2017.
"The elasticity of taxable income in the presence of deduction possibilities,"
Journal of Public Economics,
Elsevier, vol. 151(C), pages 41-55.
- Philipp Doerrenberg & Andreas Peichl & Sebastian Siegloch, 2015. "The Elasticity of Taxable Income in the Presence of Deduction Possibilities," CESifo Working Paper Series 5369, CESifo Group Munich.
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