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THE IMPACT OF TAX PRICE CHANGES ON CHARITABLE CONTRIBUTIONS TO THE NEEDY.

Eliminating or reducing the federal charitable deduction can have serious impacts on the level of charitable donations. Tax price elasticity estimates from a multivariate sample selection model indicate that changing the deduction to a 12% tax credit would have reduced individual donations in 2012 b...

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Publicado en:Contemporary Economic Policy Vol. 35; no. 1; pp. 113 - 125
Autores principales: Zampelli, Ernest M., Yen, Steven T.
Formato: Artículo
Publicado: Wiley-Blackwell Jan2017
Materias:
United States
Fiscal policy
Taxation
Charitable giving
Foreign exchange rates
Tax rates
Acceso en línea:Ver este registro en EBSCOhost