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Is There a Regional Bias in Federal Tax Subsidy Rates for Giving?

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  • Clotfelter, Charles T
  • Feenberg, Dan

Abstract

This study examines regional variation in average subsidy rates for charitable donations. The subsidy rate for an individual depends on the taxpayer's itemization status and marginal tax rate, and this subsidy rate rises with income. One would expect that average subsidy rates would be higher in wealthier regions. What is not clear is whether subsidy rates vary systematically independent of income. In order to examine these questions, the authors decompose subsidy rates. They find significant variation in subsidy rates independent of income, in what appears to be an unintended regional bias in the federal policy toward charitable giving.

Suggested Citation

  • Clotfelter, Charles T & Feenberg, Dan, 1990. "Is There a Regional Bias in Federal Tax Subsidy Rates for Giving?," Public Finance = Finances publiques, , vol. 45(2), pages 228-240.
  • Handle: RePEc:pfi:pubfin:v:45:y:1990:i:2:p:228-40
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    1. Clotfelter, Charles T., 1985. "Federal Tax Policy and Charitable Giving," National Bureau of Economic Research Books, University of Chicago Press, edition 1, number 9780226110486, May.
    2. Charles T. Clotfelter, 1985. "Federal Tax Policy and Charitable Giving," NBER Books, National Bureau of Economic Research, Inc, number clot85-1.
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    Cited by:

    1. Feenberg, Daniel R. & Skinner, Jonathan, 2000. "Federal Medicare Transfers Across States: Winners and Losers," National Tax Journal, National Tax Association, vol. 53(n. 3), pages 713-32, September.

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