Tax Policy and Charitable Giving Results

Date
2017-05-18
Language
American English
Embargo Lift Date
Department
Committee Members
Degree
Degree Year
Department
Grantor
Journal Title
Journal ISSN
Volume Title
Found At
Abstract

This study used the Philanthropy Panel Study (PPS), which is the only panel study of philanthropy in America, and data from the Panel Study of Income Dynamics (PSID), which is the largest and longest running panel study in the world. The PSID has a rich array of data for over 9,000 households, including, income, wealth, marital status, existence and number of children, etc. We know from prior research that these variables play an important role in explaining and predicting giving patterns, and they are not all available in other datasets used for this type of research. Using this data, Indiana University’s estimates suggest that it is important to consider where tax payers are responsive to changes in charitable giving incentives. However, because there is still significant debate with regards to the responsiveness of charitable giving to changes in tax policy (see pages 11-15 for a discussion on tax-price elasticity of charitable giving), analyses of each proposal were also conducted using the commonly used elasticities: less responsive, -0.5 & moderately responsive, -1.0.

Description
item.page.description.tableofcontents
item.page.relation.haspart
Cite As
ISSN
Publisher
Series/Report
Sponsorship
Major
Extent
Identifier
Relation
Journal
Rights
Source
Alternative Title
Type
Working Paper
Number
Volume
Conference Dates
Conference Host
Conference Location
Conference Name
Conference Panel
Conference Secretariat Location
Version
Full Text Available at
This item is under embargo {{howLong}}