10.1177/1091142104264302ARTICLEPUBLIC FINAN E REVIEWEaton, Milkman / MIX OF CASH AND NONCASH GIVING AN EMPIRICAL EXAMINATION OF THE FACTORS THAT INFLUENCE THE MIX OF CASH AND NONCASH GIVING TO CHARITY
Citations
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Consistent estimation of the impact of tax deductibility on the level of charitable contributions.
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Citation Context ...dstein and Taylor (1976), and Boskin and Feldstein (1977) report estimates in the 0.70 to 0.90 range. However, other studies report various estimates ranging from 0.23 (Long and Settle 1979) to 1.31 (=-=Reece and Zieschang 1985-=-). More recent studies have highlighted the problem that the standard cross-section model, used in most of the earlier studies cited above, cannot distinguish between permanent and transitory income. ... |
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Citation Context ...ng charitable gifts back into taxable income and then computing the tax rate from the tax tables. A similar procedure is used to calculate the price of donating assets. Following previous literature (=-=Feldstein 1975-=-), we have assumed that 50% of an asset donation represented appreciation. We include three income measures: adjusted gross income (less dividends and reported capital gains), dividend income, and act... |
| 8 | Further evidence on the dynamic impact of taxes on charitable giving. - Barrett, McGuirk, et al. - 1997 |
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Taxes and Charitable Giving: Is There a New Conventional Wisdom?”
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Citation Context ...omenon of donation shifting across years when one year offers a lower tax price than another, a phenomenon that is clear in the data from the 1980s but which cannot be addressed in the static model. (=-=Brown 1996-=-, 155) Empirical estimates of “permanent” tax price elasticities by Randolph (1995) range from 0.08 to 0.51, and Barrett, McGuirk, and Steinberg (1997) report a long-run price elasticity of 0.471. Ano... |
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