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Accounting for Trends in Charitable Tax Deductions: Framework and Application to the District of Columbia

Listed author(s):
  • Wodon, Quentin
  • Alleyne, Betty
  • Cong, Lin
  • Mulusa, Judy
  • Niami, Farhad

Charitable tax deductions are one of the largest tax expenditures at the state and federal levels, and they are also crucial for the sustainability of the charitable nonprofit sector. Understanding some of the factors that drive changes in charitable tax deductions over time is needed to inform policy. This paper uses a simple multiplicative decomposition to analyze trends in charitable tax deductions with an application to data from the District of Columbia over the period 2001-2011, thus including the recent recession. The decomposition shows how changes in the District’s population, the share of the population that files tax returns, the share of filers that claim the deduction, the average adjusted gross income of filers, and the average deduction claimed by claimants all contributed to the overall changes in the level of the deductions. The decomposition is applied for the District’s population as a whole as well as by income group.

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File URL: https://mpra.ub.uni-muenchen.de/45392/1/MPRA_paper_45392.pdf
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Paper provided by University Library of Munich, Germany in its series MPRA Paper with number 45392.

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Date of creation: Apr 2014
Handle: RePEc:pra:mprapa:45392
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  1. John A. List, 2011. "The Market for Charitable Giving," Journal of Economic Perspectives, American Economic Association, vol. 25(2), pages 157-180, Spring.
  2. Tiehen, Laura, 2001. "Tax Policy and Charitable Contributions of Money," National Tax Journal, National Tax Association, vol. 54(n. 4), pages 707-23, December.
  3. Brown, Sarah & Harris, Mark N. & Taylor, Karl, 2012. "Modelling charitable donations to an unexpected natural disaster: Evidence from the U.S. Panel Study of Income Dynamics," Journal of Economic Behavior & Organization, Elsevier, vol. 84(1), pages 97-110.
  4. Barrett, Kevin S. & McGuirk, Anya M. & Steinberg, Richard S., 1997. "Further Evidence on the Dynamic Impact of Taxes on Charitable Giving," National Tax Journal, National Tax Association, vol. 50(2), pages 321-334, June.
  5. Barrett, Kevin S. & McGuirk, Anya M. & Steinberg, Richard S., 1997. "Further Evidence on the Dynamic Impact of Taxes on Charitable Giving," National Tax Journal, National Tax Association, vol. 50(2), pages 321-34, June.
  6. Gabrielle Fack & Camille Landais, 2010. "Are Tax Incentives for Charitable Giving Efficient? Evidence from France," American Economic Journal: Economic Policy, American Economic Association, vol. 2(2), pages 117-141, May.
  7. Bakija, Jon & Heim, Bradley T., 2011. "How Does Charitable Giving Respond to Incentives and Income? New Estimates From Panel Data," National Tax Journal, National Tax Association, vol. 64(2), pages 615-650, June.
  8. Gerald E. Auten & Holger Sieg & Charles T. Clotfelter, 2002. "Charitable Giving, Income, and Taxes: An Analysis of Panel Data," American Economic Review, American Economic Association, vol. 92(1), pages 371-382, March.
  9. Timm Bönke & Nima Massarrat-Mashhadi & Christian Sielaff, 2013. "Charitable giving in the German welfare state: fiscal incentives and crowding out," Public Choice, Springer, vol. 154(1), pages 39-58, January.
  10. Cordes, Joseph J., 2011. "Re-Thinking the Deduction for Charitable Contributions: Evaluating the Effects of Deficit-Reduction Proposals," National Tax Journal, National Tax Association, vol. 64(4), pages 1001-1024, December.
  11. Arthur C. Brooks, 2007. "Income tax policy and charitable giving," Journal of Policy Analysis and Management, John Wiley & Sons, Ltd., vol. 26(3), pages 599-612.
  12. Belayet Hossain & Laura Lamb, 2012. "Does the effectiveness of tax incentives on the decision to give charitable donations vary across donation sectors in Canada?," Applied Economics Letters, Taylor & Francis Journals, vol. 19(15), pages 1487-1491, October.
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