Format:
1 online resource (336 pages)
ISBN:
9780226110615
Series Statement:
National Bureau of Economic Research Monograph
Content:
The United States is distinctive among Western countries in its reliance on nonprofit institutions to perform major social functions. This reliance is rooted in American history and is fostered by federal tax provisions for charitable giving. In this study, Charles T. Clotfelter demonstrates that changes in tax policy-effected through legislation or inflation-can have a significant impact on the level and composition of giving. Clotfelter focuses on empirical analysis of the effects of tax policy on charitable giving in four major areas: individual contributions, volunteering, corporate giving, and charitable bequests. For each area, discussions of economic theory and relevant tax law precede a review of the data and methodology used in econometric studies of charitable giving. In addition, new econometric analyses are presented, as well as empirical data on the effect of taxes on foundations. While taxes are not the most important determinant of contributions, the results of the analyses presented here suggest that charitable deductions, as well as tax rates and other aspects of the tax system, are significant factors in determining the size and distribution of charitable giving. This work is a model for policy-oriented research efforts, but it also supplies a major (and very timely) addition to the evidence that must inform future proposals for tax reform.
Content:
Intro -- Federal Tax Policy and Charitable Giving -- Contents -- Preface -- 1. Tax Policy and Support for the Nonprofit Sector: An Overview -- 2. Contributions by Individuals: Estimates of the Effects of Taxes -- 3. Contributions by Individuals: Simulating the Effects of Tax Policies -- 4. Volunteer Effort -- 5. Corporate Contributions -- 6. Charitable Bequests -- 7. Foundations -- 8. Charitable Giving Behavior and the Evaluation of Tax Policy -- Appendix A -- Appendix B -- Appendix C -- Appendix D -- Appendix E -- Appendix F -- Appendix G -- References -- Author Index -- Subject Index.
Note:
Description based on publisher supplied metadata and other sources
Additional Edition:
ISBN 9780226110486
Additional Edition:
Erscheint auch als Druck-Ausgabe ISBN 9780226110486
Additional Edition:
Print version Federal Tax Policy and Charitable Giving
Language:
English
Keywords:
Electronic books
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