By Charles T. Clotfelter
Clotfelter makes a speciality of empirical research of the results of tax coverage on charitable giving in 4 significant parts: person contributions, volunteering, company giving, and charitable bequests. for every region, discussions of monetary thought and proper tax legislation precede a evaluate of the information and technique utilized in econometric stories of charitable giving. moreover, new econometric analyses are awarded, in addition to empirical information at the influence of taxes on foundations.
While taxes aren't an important determinant of contributions, the result of the analyses provided right here recommend that charitable deductions, in addition to tax premiums and different elements of the tax process, are major elements in selecting the scale and distribution of charitable giving. This paintings is a version for policy-oriented learn efforts, however it additionally provides an incredible (and very well timed) addition to the proof that needs to tell destiny proposals for tax reform.
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