Do tax incentives affect charitable contributions? Evidence from public charities' reported revenues

Duquette, Nicolas

doi:10.1016/j.jpubeco.2016.02.002

Cited by 77 publications

(46 citation statements)

References 34 publications

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“…In particular, donors whose tax price elasticity is less than one in absolute value are receiving a subsidy to their own consumption, while those charities whose donors have a tax price elasticity exceeding one in absolute value generate more revenue through the tax credits. As shown in Duquette (2016), some charities and segments of the charitable sector benefit more than others from reductions in the tax price Similarly, while the enforcement and complexity of the tax code is uniform across individuals in our study there could be variation across individuals in their willingness and ability to access the credit. This could be due to heterogeneous tax filing costs across the income or age distribution.…”

Section: Discussionmentioning

confidence: 70%

The Effect of Tax Price on Donations: Evidence from Canada

Hickey¹,

Minaker

Payne

et al. 2019

SSRN Journal

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W melbourneinstitute.unimelb.edu.au Melbourne Institute: Applied Economic & Social Research working papers are produced for discussion and comment purposes and have not been peer-reviewed. This paper represents the opinions of the author(s) and is not intended to represent the views of Melbourne Institute. Whilst reasonable efforts have been made to ensure accuracy, the author is responsible for any remaining errors and omissions.

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Section: Discussionmentioning

confidence: 70%

The Effect of Tax Price on Donations: Evidence from Canada

Hickey¹,

Minaker

Payne

et al. 2019

SSRN Journal

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“…A possible explanation is that donations to religious organizations, which do not appear in the tax records, are less elastic than donations to public charities. Additionally, Duquette (2016) suggests that high-income donors are more sensitive to changes in tax policy than low-income donors, and high-income donors contribute the majority of funds to public charities.…”

Section: The Price Elasticity Of Charitable Givingmentioning

confidence: 99%

State and federal tax policy toward nonprofit organizations

Alm¹,

Teles²

2018

Handbook of Research on Nonprofit Economics and Management

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State and federal tax policy in the United States generally favors nonprofit organizations, and particularly nonprofits classified as 501(c)3 nonprofit charities. This favorable tax treatment comes from two types of tax policies. First, nonprofits are exempt from paying a variety of state and federal taxes. Second, individuals are encouraged to donate to nonprofit charities through favorable policies in the federal income tax, state income taxes, and the inheritance tax. This paper presents some basic material on the tax treatment of nonprofit organizations, and then examines what we know and what we do not know about state and federal tax policy toward nonprofit organizations.

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“…Survey research suggests that people give for reasons other than the tax break and the importance of the fi nancial benefi t is not the primary motive. But the tax subsidy does seem to matter: while the results were mixed, a review of the literature found that charitable giving is sensitive to the size of the incentive, especially among higher-income individuals [33]. Other research has found that charitable donations are infl uenced significantly by tax incentives [34].…”

Section: Price Sensitivity: What Is the Optimal Size Of The Tax Credit?mentioning

confidence: 99%