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Distinguishing Transitory and Permanent Price Elasticities of Charitable Giving with Pre-Announced Changes in Tax Law

This paper develops and applies a new estimation technique for distinguishing transitory and permanent price and income elasticities of charitable giving using panel data. Twelve-year individual averages of income and deductions are combined with information on legislated changes in tax schedules, to construct instruments for permanent price and income variation. Unlike the previous literature, pre-announced changes in tax law are used to identify transitory variation, and fixed-effects are used to control for unobserved heterogeneity. The timing of giving is found to be significantly more responsive to tax incentives than is the long-run level of giving.

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File URL: http://web.williams.edu/Economics/wp/bakijacharity.pdf
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Paper provided by Department of Economics, Williams College in its series Department of Economics Working Papers with number 2000-06.

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Date of creation: Oct 2000
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Handle: RePEc:wil:wileco:2000-06
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