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Citations for "Federal Tax Policy and Charitable Giving"

by Charles T. Clotfelter

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  1. Gelardi, Alexander M.G., 1996. "The Influence of Tax Law Changes on the Timing of Marriages: A Two-Country Analysis," National Tax Journal, National Tax Association, vol. 49(1), pages 17-30, March.
  2. Huck, Steffen & Rasul, Imran, 2010. "Matched Fundraising: Evidence from a Natural Field Experiment," IZA Discussion Papers 5267, Institute for the Study of Labor (IZA).
  3. Hungerman, Daniel M., 2005. "Are church and state substitutes? Evidence from the 1996 welfare reform," Journal of Public Economics, Elsevier, vol. 89(11-12), pages 2245-2267, December.
  4. Fiorillo, Damiano & Nappo, Nunzia, 2014. "Formal and informal volunteering and health across European countries," MPRA Paper 54130, University Library of Munich, Germany.
  5. Kimberly Scharf & Sarah Smith, 2011. "Rational Inattention to Subsidies for Charitable Contributions," The Centre for Market and Public Organisation 11/269, Department of Economics, University of Bristol, UK.
  6. 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.
  7. Robert M. Sauer, 2015. "Does It Pay For Women To Volunteer?," International Economic Review, Department of Economics, University of Pennsylvania and Osaka University Institute of Social and Economic Research Association, vol. 56, pages 537-564, 05.
  8. Dean Karlan & John List & Eldar Shafir, 2011. "Small matches and charitable giving: Evidence from a natural field experiment," Natural Field Experiments 00284, The Field Experiments Website.
  9. Emmanuel Saez, 2000. "The Optimal Treatment of Tax Expenditures," NBER Working Papers 8037, National Bureau of Economic Research, Inc.
  10. repec:ntj:journl:v:49:y:1996:i:no._2:p:267 is not listed on IDEAS
  11. Sarah Brown & Karl Taylor, 2015. "Charitable Behaviour and the Big Five Personality Traits: Evidence from UK Panel Data," Working Papers 2015017, The University of Sheffield, Department of Economics.
  12. 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.
  13. Lionel Prouteau & François-Charles Wolff, 2008. " On the relational motive for volunteer work ," Post-Print hal-00973937, HAL.
  14. Meer, Jonathan, 2014. "Effects of the price of charitable giving: Evidence from an online crowdfunding platform," Journal of Economic Behavior & Organization, Elsevier, vol. 103(C), pages 113-124.
  15. Crumpler, Heidi & Grossman, Philip J., 2008. "An experimental test of warm glow giving," Journal of Public Economics, Elsevier, vol. 92(5-6), pages 1011-1021, June.
  16. Sheremeta, Roman & Uler, Neslihan, 2016. "The Impact of Taxes and Wasteful Government Spending on Giving," MPRA Paper 71001, University Library of Munich, Germany.
  17. Forest L. Reinhardt & Robert N. Stavins & Richard H. K. Vietor, 2008. "Corporate Social Responsibility Through an Economic Lens," NBER Working Papers 13989, National Bureau of Economic Research, Inc.
  18. Scharf, Kimberley, 2014. "Impure prosocial motivation in charity provision: Warm-glow charities and implications for public funding," Journal of Public Economics, Elsevier, vol. 114(C), pages 50-57.
  19. Ryo Ishida, "undated". "Determinants of Charitable Giving to Unexpected Natural Disasters: Evidence from Two Major Earthquakes in Japan," Discussion papers ron256, Policy Research Institute, Ministry of Finance Japan.
  20. Nicolas J. Duquette, 2013. "Do Tax Incentives Affect Charitable Contributions? Evidence from Public Charitiesâ Reported Revenues," 2013 Papers pdu359, Job Market Papers.
  21. Stephen A. Woodbury & Daniel S. Hamermesh, "undated". "Taxes, Fringe Benefits, and Faculty," Upjohn Working Papers and Journal Articles saw1992, W.E. Upjohn Institute for Employment Research.
  22. Una Okonkwo Osili & Jia Xie, 2009. "Do Immigrants and Their Children Free Ride More Than Natives?," American Economic Review, American Economic Association, vol. 99(2), pages 28-34, May.
  23. Bolton, G. & Katok, E., 1995. "An Experimental Test of the Crowding Out Hypothesis: The Nature of Beneficient Behavior," UFAE and IAE Working Papers 295.95, Unitat de Fonaments de l'Anàlisi Econòmica (UAB) and Institut d'Anàlisi Econòmica (CSIC).
  24. Emmanuel Saez, 2016. "Taxing the Rich More: Preliminary Evidence from the 2013 Tax Increase," NBER Working Papers 22798, National Bureau of Economic Research, Inc.
  25. Ugur, Z.B., 2013. "From headscarves to donation : Three essays on the economics of gender, health and happiness," Other publications TiSEM 9cfb068c-c08e-47aa-8c44-f, Tilburg University, School of Economics and Management.
  26. Borgloh, Sarah, 2008. "What Drives Giving in Extensive Welfare States? The Case of Germany," ZEW Discussion Papers 08-123, ZEW - Zentrum für Europäische Wirtschaftsforschung / Center for European Economic Research.
  27. Yen, Steven T. & Zampelli, Ernest M., 2014. "What drives charitable donations of time and money? The roles of political ideology, religiosity, and involvement," Journal of Behavioral and Experimental Economics (formerly The Journal of Socio-Economics), Elsevier, vol. 50(C), pages 58-67.
  28. Clotfelter, C. T., 2003. "Alumni giving to elite private colleges and universities," Economics of Education Review, Elsevier, vol. 22(2), pages 109-120, April.
  29. Webb, Natalie J., 1996. "Corporate profits and social responsibility: "Subsidization" of corporate income under charitable giving tax laws," Journal of Economics and Business, Elsevier, vol. 48(4), pages 401-421, October.
  30. Bittschi, Benjamin & Duppel, Saskia, 2015. "Did the introduction of the euro lead to money illusion? Empirical evidence from Germany," ZEW Discussion Papers 15-058, ZEW - Zentrum für Europäische Wirtschaftsforschung / Center for European Economic Research.
  31. repec:ntj:journl:v:50:y:1997:i:no._2:p:321-34 is not listed on IDEAS
  32. Louis Kaplow, 1994. "A Note on Subsidizing Gifts," NBER Working Papers 4868, National Bureau of Economic Research, Inc.
  33. James Andreoni & A. Abigail Payne, 2010. "Is Crowding Out Due Entirely to Fundraising? Evidence from a Panel of Charities," NBER Working Papers 16372, National Bureau of Economic Research, Inc.
  34. Dean Karlan & John A. List, 2006. "Does Price Matter in Charitable Giving? Evidence from a Large-Scale Natural Field Experiment," Working Papers 1, The Field Experiments Website.
  35. Apinunmahakul, Amornrat & Devlin, Rose Anne, 2008. "Social networks and private philanthropy," Journal of Public Economics, Elsevier, vol. 92(1-2), pages 309-328, February.
  36. Jon Bakija & Bradley Heim, 2008. "How Does Charitable Giving Respond to Incentives and Income? Dynamic Panel Estimates Accounting for Predictable Changes in Taxation," NBER Working Papers 14237, National Bureau of Economic Research, Inc.
  37. Bauer, Thomas K. & Bredtmann, Julia & Schmidt, Christoph M., 2013. "Time vs. money — The supply of voluntary labor and charitable donations across Europe," European Journal of Political Economy, Elsevier, vol. 32(C), pages 80-94.
  38. Uler, Neslihan, 2009. "Public goods provision and redistributive taxation," Journal of Public Economics, Elsevier, vol. 93(3-4), pages 440-453, April.
  39. Fiorillo, Damiano & Nappo, Nunzia, 2015. "Formal volunteering and self-perceived health. Causal evidence from the UK-SILC," MPRA Paper 62051, University Library of Munich, Germany.
  40. B. Douglas Bernheim, 1986. "Does the Estate Tax Raise Revenue?," NBER Working Papers 2087, National Bureau of Economic Research, Inc.
  41. Armstrong Soule, Catherine A. & Madrigal, Robert, 2015. "Anchors and norms in anonymous pay-what-you-want pricing contexts," Journal of Behavioral and Experimental Economics (formerly The Journal of Socio-Economics), Elsevier, vol. 57(C), pages 167-175.
  42. Karine Nyborg & Mari Rege, 2001. "Does Public Policy Crowd Out Private Contributions to Public Goods?," Discussion Papers 300, Statistics Norway, Research Department.
  43. David Joulfaian & Mark Rider, 2003. "Errors in Variables and Estimated Price Elasticities for Charitable Giving," International Center for Public Policy Working Paper Series, at AYSPS, GSU paper0307, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University.
  44. Daniel R. Feenberg, 1982. "Identification in Tax-Price Regression Models: The Case of Charitable Giving," NBER Working Papers 0988, National Bureau of Economic Research, Inc.
  45. Boatsman, James R. & Gupta, Sanjay, 1996. "Taxes and Corporate Charity: Empirical Evidence From Micro Level Panel Data," National Tax Journal, National Tax Association, vol. 49(2), pages 193-193, June.
  46. Raj Chetty, 2008. "Is the Taxable Income Elasticity Sufficient to Calculate Deadweight Loss? The Implications of Evasion and Avoidance," NBER Working Papers 13844, National Bureau of Economic Research, Inc.
  47. Zhiyong An, 2015. "On the sufficiency of using the elasticity of taxable income to calculate deadweight loss: the implications of charitable giving and warm glow," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 22(6), pages 1040-1047, December.
  48. James Alm & Carolyn J. Bourdeaux, 2014. "Applying Behavioral Economics to the Public Sector," Working Papers 1405, Tulane University, Department of Economics.
  49. Kenneth S. Chan & Robert Godby & Stuart Mestelman & R. Andrew Muller, 1998. "Crowding Out Voluntary Contributions to Public Goods," McMaster Experimental Economics Laboratory Publications 1998-01, McMaster University.
  50. Ehrenberg, R. G. & Smith, C. L., 2003. "The sources and uses of annual giving at selective private research universities and liberal arts colleges," Economics of Education Review, Elsevier, vol. 22(3), pages 223-235, June.
  51. Evren , Ozgur & Minardi , Stefania, 2013. "Warm-Glow Giving and Freedom to Be Selfish," Les Cahiers de Recherche 1011, HEC Paris.
  52. Petrovits, Christine M., 2006. "Corporate-sponsored foundations and earnings management," Journal of Accounting and Economics, Elsevier, vol. 41(3), pages 335-362, September.
  53. Heng-fu Zou, 2001. "Charity, The Spirit of Capitalism and Wealth Accumulation," Annals of Economics and Finance, Society for AEF, vol. 2(2), pages 519-535, November.
  54. Joulfaian, David, 2004. "Gift taxes and lifetime transfers: time series evidence," Journal of Public Economics, Elsevier, vol. 88(9-10), pages 1917-1929, August.
  55. 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.
  56. James Andreoni & Eleanor Brown & Isaac Rischall, 2003. "Charitable Giving by Married Couples Who Decides and Why Does it Matter?," Journal of Human Resources, University of Wisconsin Press, vol. 38(1).
  57. Kelly Dugan & Charles H. Mullin & John J. Siegfried, 2000. "Undergraduate Financial Aid and Subsequent Alumni Giving Behavior," Vanderbilt University Department of Economics Working Papers 0040, Vanderbilt University Department of Economics.
  58. Malcolm, Michael & Dugda, Getachew, 2012. "Child abuse: Does public enforcement crowd out private vigilance?," Economics Letters, Elsevier, vol. 114(1), pages 106-108.
  59. Kwak, Sungil, 2011. "The Impact of Taxes on Charitable Giving: Empirical Evidence from the Korean Labor and Income Panel Study," MPRA Paper 36845, University Library of Munich, Germany.
  60. repec:ntj:journl:v:49:y:1996:i:no._1:p:17-30 is not listed on IDEAS
  61. Vivekananda Mukherjee & Sugata Marjit & Gautam Gupta, 2003. "Private Contribution for Public Projects: Government versus NGOs," Journal of Institutional and Theoretical Economics (JITE), Mohr Siebeck, Tübingen, vol. 159(3), pages 553-553, September.
  62. Scharf, Kim; Smith, Sarah, 2010. "The Price Elasticity of Charitable Giving:Does the Form of Tax Relief Matter?," CAGE Online Working Paper Series 03, Competitive Advantage in the Global Economy (CAGE).
  63. Fiorillo, Damiano & Nappo, Nunzia, 2014. "Volunteering and perceived health. A European cross-countries investigation," MPRA Paper 72313, University Library of Munich, Germany, revised 2016.
  64. O'Neil, Cherie J. & Steinberg, Richard S. & Thompson, G. Rodney, 1996. "Reassessing the Tax-Favored Status of the Charitable Deduction for Gifts of Appreciated Assets," National Tax Journal, National Tax Association, vol. 49(2), pages 215-233, June.
  65. William M. Gentry & John Penrod, 2000. "The Tax Benefits of Not-for-Profit Hospitals," NBER Chapters, in: The Changing Hospital Industry: Comparing For-Profit and Not-for-Profit Institutions, pages 285-324 National Bureau of Economic Research, Inc.
  66. Chih, Yao-Yu, 2016. "Social network structure and government provision crowding-out on voluntary contributions," Journal of Behavioral and Experimental Economics (formerly The Journal of Socio-Economics), Elsevier, vol. 63(C), pages 83-90.
  67. Brown, William O. & Helland, Eric & Smith, Janet Kiholm, 2006. "Corporate philanthropic practices," Journal of Corporate Finance, Elsevier, vol. 12(5), pages 855-877, December.
  68. Knack, Stephen & Kropf, Martha, 2003. "Viewers like you: community norms and contributions to public broadcasting," MPRA Paper 27248, University Library of Munich, Germany.
  69. Craig E. Landry & Andreas Lange & John A. List & Michael K. Price & Nicholas G. Rupp, 2008. "Is a Donor in Hand Better than Two in the Bush? Evidence from a Natural Field Experiment," NBER Working Papers 14319, National Bureau of Economic Research, Inc.
  70. Shih-Ying Wu, 2014. "Does charitable gambling crowd out charitable donations? Using matching to analyze a policy reform," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 21(6), pages 975-996, December.
  71. Ryo Ishida, 2012. "The Effect of Tax Credit on Politically Distorted Allocations: A Theoretical Approach," Discussion papers ron234, Policy Research Institute, Ministry of Finance Japan, revised Jun 2012.
  72. Gruber, Jonathan, 2004. "Pay or pray? The impact of charitable subsidies on religious attendance," Journal of Public Economics, Elsevier, vol. 88(12), pages 2635-2655, December.
  73. 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.
  74. Yörük, Barış K., 2014. "Does giving to charity lead to better health? Evidence from tax subsidies for charitable giving," Journal of Economic Psychology, Elsevier, vol. 45(C), pages 71-83.
  75. W. Michael Hanemann, 1994. "Valuing the Environment through Contingent Valuation," Journal of Economic Perspectives, American Economic Association, vol. 8(4), pages 19-43, Fall.
  76. James Andreoni & Abigail Payne, 2007. "Crowding out Both Sides of the Philanthropy Market: Evidence from a Panel of Charities," Levine's Bibliography 122247000000001769, UCLA Department of Economics.
  77. repec:ntj:journl:v:49:y:1996:i:no._2:p:193 is not listed on IDEAS
  78. Jonathan Meer & Harvey S. Rosen, 2007. "Altruism and the Child-Cycle of Alumni Giving," NBER Working Papers 13152, National Bureau of Economic Research, Inc.
  79. Arthur Gautier & Anne-Claire Pache, 2015. "Research on Corporate Philanthropy: A Review and Assessment," Journal of Business Ethics, Springer, vol. 126(3), pages 343-369, February.
  80. Robert G. Eccles & Ioannis Ioannou & George Serafeim, 2012. "The Impact of Corporate Sustainability on Organizational Processes and Performance," NBER Working Papers 17950, National Bureau of Economic Research, Inc.
  81. Smith, Vincent H. & Kehoe, Michael R. & Cremer, Mary E., 1995. "The private provision of public goods: Altruism and voluntary giving," Journal of Public Economics, Elsevier, vol. 58(1), pages 107-126, September.
  82. Ribar, David C. & Wilhelm, Mark O., 1995. "Charitable Contributions to International Relief and Development," National Tax Journal, National Tax Association, vol. 48(2), pages 229-244, June.
  83. repec:ntj:journl:v:48:y:1995:i:no._2:p:229-44 is not listed on IDEAS
  84. Charles T. Clotfelter, 1991. "Government Policy Toward Art Museums in the United States," NBER Chapters, in: The Economics of Art Museums, pages 237-270 National Bureau of Economic Research, Inc.
  85. David Joulfaian, 2000. "Estate Taxes and Charitable Bequests by the Wealthy," NBER Working Papers 7663, National Bureau of Economic Research, Inc.
  86. Charles T. Clotfelter & Daniel R. Feenberg, 1988. "Is There A Regional Bias in Federal Tax Subsidy Rates for Giving?," NBER Working Papers 2564, National Bureau of Economic Research, Inc.
  87. Prouteau, Lionel & Wolff, Francois-Charles, 2006. "Does volunteer work pay off in the labor market?," Journal of Behavioral and Experimental Economics (formerly The Journal of Socio-Economics), Elsevier, vol. 35(6), pages 992-1013, December.
  88. Scharf, Kimberley, 2010. "Public Funding of Charities and Competitive Charity Selection," CEPR Discussion Papers 7937, C.E.P.R. Discussion Papers.
  89. Gupta, Dipak K. & Hofstetter, C. Richard & Buss, Terry F., 1997. "Group utility in the micro motivation of collective action: The case of membership in the AARP," Journal of Economic Behavior & Organization, Elsevier, vol. 32(2), pages 301-320, February.
  90. William G. Gale & Joel B. Slemrod, 2001. "Rethinking the Estate and Gift Tax: Overview," NBER Working Papers 8205, National Bureau of Economic Research, Inc.
  91. Gale, William & Slemrod, Joel, 2001. "Death Watch for the Estate Tax?," MPRA Paper 56440, University Library of Munich, Germany.
  92. Huseyin Yildirim & Alvaro Name Correa, 2011. "A Theory of Charitable Fund-Raising with Costly Solicitations," Levine's Working Paper Archive 786969000000000222, David K. Levine.
  93. repec:zbw:rwirep:0349 is not listed on IDEAS
  94. Grubert, Harry & Newlon, T. Scott, 1996. "Reply to Avi-Yonah," National Tax Journal, National Tax Association, vol. 49(2), pages 267-267, June.
  95. repec:ntj:journl:v:49:y:1996:i:no._2:p:215-33 is not listed on IDEAS
  96. Auten, Gerald & Joulfaian, David, 1996. "Charitable contributions and intergenerational transfers," Journal of Public Economics, Elsevier, vol. 59(1), pages 55-68, January.
  97. Marx, Benjamin M., 2015. "Has regulation of charitable foundations thrown the baby out with the bath water?," Journal of Public Economics, Elsevier, vol. 129(C), pages 63-76.
  98. Neslihan Uler, 2011. "Public goods provision, inequality and taxes," Experimental Economics, Springer;Economic Science Association, vol. 14(3), pages 287-306, September.
  99. Brooks, Arthur C., 2002. "Charitable Giving in Transition Economies: Evidence From Russia," National Tax Journal, National Tax Association, vol. 55(4), pages 743-753, December.
  100. Holmes, Jessica, 2009. "Prestige, charitable deductions and other determinants of alumni giving: Evidence from a highly selective liberal arts college," Economics of Education Review, Elsevier, vol. 28(1), pages 18-28, February.
  101. Bassi, Vittorio & Huck, Steffen & Rasul, Imran, 2016. "A note on charitable giving by corporates and aristocrats: Evidence from a field experiment," Discussion Papers, Research Unit: Economics of Change SP II 2016-304, Social Science Research Center Berlin (WZB).
  102. Sonia Manzoor & John Straub, 2005. "The robustness of Kingma’s crowd-out estimate: Evidence from new data on contributions to public radio," Public Choice, Springer, vol. 123(3), pages 463-476, June.
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