| 000 | 01393nab a2200289 c 4500 | ||
|---|---|---|---|
| 003 | ES-MaIEF | ||
| 005 | 20190404130209.0 | ||
| 007 | ta | ||
| 008 | 190403t2019 us ||||| |||| 00| 0|eng d | ||
| 040 |
_aES-MaIEF _bspa _cES-MaIEF |
||
| 041 | _aeng | ||
| 100 | 1 |
_961015 _aHickey, Ross |
|
| 245 | 4 |
_aThe sensitivity of charitable giving to the timing and salience of tax credits _c Ross Hickey, Bradley Minaker and Abigail Payne |
|
| 260 | _c2019 | ||
| 500 | _aDisponible también en formato electrónico en la Biblioteca del IEF. | ||
| 500 | _aResumen. | ||
| 504 | _aBibliografía. | ||
| 520 | _aThis 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. | ||
| 650 | 4 |
_942899 _aDONACIONES |
|
| 650 | 4 |
_932313 _aBENEFICENCIA |
|
| 650 | 4 |
_947460 _aIMPUESTOS |
|
| 650 | 4 |
_947462 _aINCENTIVOS FISCALES |
|
| 700 | 1 |
_967131 _aMinaker, Bradley |
|
| 700 | 1 |
_934546 _aPayne, Ana Abigail |
|
| 773 | 0 |
_9159860 _oOP 233/2019/1 _tNational Tax Journal _w(IEF)86491 _x 0028-0283 _g v. 72, n. 1, March 2019, p. 79-110 |
|
| 942 | _cART | ||
| 999 |
_c140324 _d140324 |
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