Browsing by Author "Tempel, Eugene"

Now showing 1 - 2 of 2
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    Presidential Satisfaction with Development Programs in Research and Doctoral Universities
    (2001) Nesbit, Becky; Rooney, Patrick; Bouse, Gary; Tempel, Eugene
    The increasing costs of higher education and the decreasing willingness of taxpayers to support it have amplified the importance of fundraising in the modern university. The (dis)satisfaction of the university president with his/her development program can have profound ramifications for the success of the program and the careers of the development professionals. This paper addresses a gaping hole in the academic and practitioner knowledge base: What makes presidents satisfied and/or dissatisfied with their institution’s development efforts and how do they evaluate the performance of the development program.
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    Repeal of the Estate Tax and Its Impact on Philanthropy
    (2001) Rooney, Patrick; Tempel, Eugene
    The estate tax has many advocates and opponents. We present a review of the primary arguments and empirical evidence promulgated in support of continuation and for repeal. Overall, we find that there are plausible theories and strong, but not definitive, empirical evidence on both sides of the issue. Further research is needed that more clearly isolates differences between the income-tax and estate-tax (that is, the after-tax cost or price of a donation or bequest) effects, the independent-income and wealth effects (how having higher income or wealth has an effect on giving during life and at death), and married and single estate tax filers. These differences can be best isolated using longitudinal data. Data and analyses for both the short run and long run are necessary before society can reasonably predict the impact the repeal of the estate tax will have on both giving during life and charitable bequests.