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Price and Income Elasticities of Charitable Giving: How Should Income Be Measured?

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  • Daphne T. Greenwood

    (University of Colorado at Colorado Springs)

Abstract

The sensitivity of price and income elasticities to alternative measurements of income is tested using ordinary least squares regresscon techniques on a sample of income tax itemizers. Price elasticity was found to be much more sensitive to changes in income measurement than was income elasticity. Of three specifications examined, only one showed price elasticity clearly exceeding unity .

Suggested Citation

  • Daphne T. Greenwood, 1993. "Price and Income Elasticities of Charitable Giving: How Should Income Be Measured?," Public Finance Review, , vol. 21(2), pages 196-209, April.
    • Handle: RePEc:sae:pubfin:v:21:y:1993:i:2:p:196-209
    DOI: 10.1177/109114219302100205
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    References listed on IDEAS

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    1. Clotfelter, Charles T., 1980. "Tax incentives and charitable giving: evidence from a panel of taxpayers," Journal of Public Economics, Elsevier, vol. 13(3), pages 319-340, June.
    2. Reece, William S & Zieschang, Kimberly D, 1985. "Consistent Estimation of the Impact of Tax Deductibility on the Level of Charitable Contributions," Econometrica, Econometric Society, vol. 53(2), pages 271-293, March.
    3. Feldstein, Martin S & Taylor, Amy, 1976. "The Income Tax and Charitable Contributions," Econometrica, Econometric Society, vol. 44(6), pages 1201-1222, November.
    4. Martin S. Feldstein & Lawrence Lindsey, 1983. "Simulating Nonlinear Tax Rules and Nonstandard Behavior: An Application to the Tax Treatment of Charitable Contributions," NBER Chapters, in: Behavioral Simulation Methods in Tax Policy Analysis, pages 139-172, National Bureau of Economic Research, Inc.
    5. Reece, William S, 1979. "Charitable Contributions: New Evidence on Household Behavior," American Economic Review, American Economic Association, vol. 69(1), pages 142-151, March.
    6. Clotfelter, Charles T, 1980. "Tax Incentives and Charitable Giving: Evidence from a Panel of Taxpayers," Empirical Economics, Springer, vol. 13(3), pages 319-340, June.
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