Is charitable giving political? Evidence from wealth and income tax returns

J Cagé, M Guillot - Evidence from Wealth and Income Tax Returns …, 2021 - papers.ssrn.com
Is charitable giving politically motivated? In this article, we use exhaustive administrative
household panel data and a natural experiment to quantify empirically the motivations for …

Tax incentives and the price of conservation

DP Parker, WN Thurman - Journal of the Association of …, 2018 - journals.uchicago.edu
We study the role of tax incentives in promoting a fast-growing and novel type of
conservation: voluntary, permanent restrictions on private land use through conservation …

How sensitive is the average taxpayer to changes in the tax-price of giving?

PG Backus, NL Grant - International tax and public finance, 2019 - Springer
There is a substantial literature estimating the responsiveness of charitable donations to tax
incentives for giving in the USA. One approach estimates the price elasticity of giving based …

Describing complex charitable giving instruments: Experimental tests of technical finance terms and tax benefits

RN James III - Nonprofit Management and Leadership, 2018 - Wiley Online Library
Planned giving, including charitable remainder trusts, charitable gift annuities, remainder
interest deeds, donor advised funds, and gifts of appreciated stocks and bonds, can offer …

[PDF][PDF] Correlated Random Effects Quantile Estimation of the Tax Price Elasticity of Charitable Donations

NL Grant - Economics Bulletin, 2016 - academia.edu
This paper provides quantile estimates of the tax-price elasticity of charitable donations
controlling for unobserved heterogeneity. Utilising the Correlated Random Effects Quantile …

The effectiveness of tax credits for charitable giving

N Duquette, A Graddy-Reed… - Available at SSRN …, 2018 - papers.ssrn.com
State-level individual income tax credits for charitable giving are a common and often
generous subsidy for donors but have not been examined holistically. This paper gathers …