Philanthropy is one of the enduring areas of economic research. Why would people work
hard only to give their earnings away? The paper explores the theoretical foundations, as …

Through good and bad economic times, charitable gifts have continued to roll in largely
unabated over the past half century. In a typical year, total charitable gifts of money now …

What makes for a good theory in economics? Tastes and opinions differ on this important
issue, with some admiring the mathematical elegance and logical completeness of analysis …

Tax deductibility has been recognized as a motive for charitable donations. This article
considers charitable donations as purchases that consumers make, and it examines the …

In this chapter, I review empirical and theoretical literature on taxation of intergenerational
transfers (estates, bequests, inheritances, inter vivos gifts) and wealth. The main message …

Several recent studies show that the elasticity of taxable income (ETI) is not a sufficient
statistic for the welfare costs of taxation due to factors such as tax-base shifting. This paper …

Wer stirbt, lässt zurück. Wer Eigentum besitzt, hinterlässt dieses. Wem aber gehört dieses
Eigentum? Sämtliche Gesellschaften, die individuelle Eigentumsrechte kennen, brauchen …

This paper describes the current estate and gift tax rules that apply to intergenerational
transfers in the US. It summarizes the incentives for inter vivos giving, gifts from a donor to a …

This book is a broad survey of the literature on public goods. There has been an explosion
of research in the last ten years in a broad variety of-eas in this literature and the time seems …

This article reviews the basic mechanisms of federal tax incentives, the current level,
sources and recipients of charitable donations, and the estimated magnitude of the …