| 来源类型 | Discussion paper |
| 规范类型 | 论文 |
| 来源ID | DP12191 |
| DP12191 More Giving or More Givers? The Effects of Tax Incentives on Charitable Donations in the UK | |
| Kimberley Scharf; Ben Lockwood; Miguel Almunia | |
| 发表日期 | 2017-07-28 |
| 出版年 | 2017 |
| 语种 | 英语 |
| 摘要 | This paper estimates the tax-price elasticity of giving using UK administrative tax return data, exploiting variation from a large tax reform. We estimate both the in- tensive and extensive-margin elasticity, using a novel instrumental variables strategy. Then, we derive new conditions to evaluate the welfare consequences of changes in the generosity of the subsidy to donations. We find a small intensive-margin elasticity of -0.2 and a substantial extensive-margin elasticity of -0.8, yielding a total elasticity of about -1. These estimates mask considerable heterogeneity: high-income individ- uals respond more on the intensive margin, while the extensive-margin response is stronger among low-income taxpayers. |
| 主题 | Public Economics |
| 关键词 | Tax subsidies for giving Donations Tax policy |
| URL | https://cepr.org/publications/dp12191 |
| 来源智库 | Centre for Economic Policy Research (United Kingdom) |
| 资源类型 | 智库出版物 |
| 条目标识符 | http://119.78.100.153/handle/2XGU8XDN/541002 |
| 推荐引用方式 GB/T 7714 | Kimberley Scharf,Ben Lockwood,Miguel Almunia. DP12191 More Giving or More Givers? The Effects of Tax Incentives on Charitable Donations in the UK. 2017. |
| 条目包含的文件 | 条目无相关文件。 | |||||
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