Hickey, Ross
The sensitivity of charitable giving to the timing and salience of tax credits / Ross Hickey, Bradley Minaker and Abigail Payne .-- , 2019
Disponible también en formato electrónico en la Biblioteca del IEF.
Resumen.
Bibliografía.
This paper explores the role of the timing and salience of tax incentives on reported tax filer giving. We find that moving the timing of reporting of gifts on one's tax returns closer to the timing of giving increases average donations by approximately 9 percentage points. We discuss the policy implications of our results along with the implications for our understanding of the tax price elasticity of charitable giving.
DONACIONES
BENEFICENCIA
IMPUESTOS
INCENTIVOS FISCALES
Minaker, Bradley
Payne, Ana Abigail
National Tax Journal 0028-0283 v. 72, n. 1, March 2019, p. 79-110
The sensitivity of charitable giving to the timing and salience of tax credits / Ross Hickey, Bradley Minaker and Abigail Payne .-- , 2019
Disponible también en formato electrónico en la Biblioteca del IEF.
Resumen.
Bibliografía.
This paper explores the role of the timing and salience of tax incentives on reported tax filer giving. We find that moving the timing of reporting of gifts on one's tax returns closer to the timing of giving increases average donations by approximately 9 percentage points. We discuss the policy implications of our results along with the implications for our understanding of the tax price elasticity of charitable giving.
DONACIONES
BENEFICENCIA
IMPUESTOS
INCENTIVOS FISCALES
Minaker, Bradley
Payne, Ana Abigail
National Tax Journal 0028-0283 v. 72, n. 1, March 2019, p. 79-110