全球智库信息集成服务系统(G2TT): Charitable giving and the Tax Cuts and Jobs Act

G2TT

来源类型	Report
规范类型	报告
	Charitable giving and the Tax Cuts and Jobs Act
	Alex Brill; Derrick Choe
发表日期	2018-06-18
出版年	2018
语种	英语
摘要	Abstract This paper investigates how the Tax Cuts and Jobs Act affects household charitable giving in the United States. We find that the law will reduce charitable giving by $17.2 billion (4.0 percent) in 2018 according to a static model and $16.3 billion assuming a modest boost to growth. Four-fifths of this decline is driven by an increase in the number of taxpayers who claim the standard deduction. We also investigate two policy options that could boost total giving above previous levels: an above-the-line deduction and a tax credit. Charitable Giving and the Tax Cuts and Jobs Act
主题	Economics
标签	AEI Economic Perspectives ; American taxpayers ; charity ; tax code ; tax cuts
URL	https://www.aei.org/research-products/report/charitable-giving-and-the-tax-cuts-and-jobs-act/
来源智库	American Enterprise Institute (United States)
资源类型	智库出版物
条目标识符	http://119.78.100.153/handle/2XGU8XDN/206564
推荐引用方式 GB/T 7714	Alex Brill,Derrick Choe. Charitable giving and the Tax Cuts and Jobs Act. 2018.