Federal Tax Policy and Charitable Giving

摘要: The United States is distinctive among Western countries in its reliance on nonprofit institutions to perform major social functions. This rooted American history and fostered by federal tax provisions for charitable giving. In this study, Charles T. Clotfelter demonstrates that changes policy--effected through legislation or inflation--can have a significant impact the level composition of focuses empirical analysis effects policy giving four areas: individual contributions, volunteering, corporate giving, bequests. For each area, discussions economic theory relevant law precede review data methodology used econometric studies addition, new analyses are presented, as well effect taxes foundations. While not most important determinant results presented here suggest deductions, rates other aspects system, factors determining size distribution work model policy-oriented research efforts, but it also supplies (and very timely) addition evidence must inform future proposals reform.