000			01553nab a2200253 c 4500
999			_c148387 _d148387
003			ES-MaIEF
005			20231025131029.0
007			ta
008			231025t2023 us ||||| |||| 00| 0|eng d
040			_aES-MaIEF _bspa _cES-MaIEF
245		4	_aThe effect of tax price on donations _bevidence from Canada _c Ross Hickey, Brad Minaker, A. Abigail Payne, Joanne Roberts and Justin Smith
500			_aResumen.
504			_aBibliografía.
520			_aWe study the efficacy of nonrefundable tax credits for charitable donations in Canada. Using an instrumental variables estimator with a large longitudinal administrative data set, we estimate the tax price elasticity of giving. We estimate the tax price elasticity of giving for all tax filers and within quintiles of the distribution of household income. Our full sample elasticity estimate is −1.9, but we find evidence of larger estimates at the bottom of the distribution near −3 and −4. At the top quintile, we estimate this elasticity closer to −1. We find evidence throughout the distribution of income that the response to tax price occurs on both the decision to give or not and how much to give.
650			_aIMPUESTOS _947460
650		4	_aDONACIONES _942899
650		4	_aBENEFICENCIA _932313
650		4	_aGASTOS FISCALES _950212
650		4	_943299 _aELASTICIDAD IMPOSITIVA
650		4	_aCANADA _933508
700			_961015 _aHickey, Ross
773	0		_9170356 _oOP 233/2023/2 _tNational Tax Journal _w(IEF)86491 _x 0028-0283 _g v. 76, n. 2, June 2023, p. 291-315
942			_cART