The sensitivity of charitable giving to the timing and salience of tax credits Ross Hickey, Bradley Minaker and Abigail Payne
By: Hickey, Ross
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Contributor(s): Minaker, Bradley | Payne, Ana Abigail.
Material type: 
ArticlePublisher: 2019Subject(s): DONACIONES | BENEFICENCIA | IMPUESTOS | INCENTIVOS FISCALES
In:
National Tax Journal v. 72, n. 1, March 2019, p. 79-110Summary: 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.
| Item type | Current location | Home library | Call number | Status | Date due | Barcode |
|---|---|---|---|---|---|---|
| Artículos | IEF | IEF | OP 233/2019/1-3 (Browse shelf) | Available | OP 233/2019/1-3 |
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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.
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