| 来源类型 | Working Paper |
| 规范类型 | 报告 |
| DOI | 10.3386/w2564 |
| 来源ID | Working Paper 2564 |
| Is There A Regional Bias in Federal Tax Subsidy Rates for Giving? | |
| Charles T. Clotfelter; Daniel R. Feenberg | |
| 发表日期 | 1988-04-01 |
| 出版年 | 1988 |
| 语种 | 英语 |
| 摘要 | This study examines regional variation in average subsidy rates for charitable donations. Because the tax incentive for contributions is embodied in an itemized deduction, the subsidy rate for an individual depends on the taxpayer's itemization status and marginal tax rate. It is well know that this subsidy rate rises with income. On a regional level, one would expect that subsidy rates would be higher in wealthier regions. What is not clear is the extent of such variation or whether subsidy rates vary systematically independent of income. In order to examine the various sources of variation, we decompse subsidy rates. We find significant variation in subsidy rates independent of income, in what appears to be an unintended regional bias in the federal policy toward charitable giving. If most contributions remain in the state or region of the donor, this bias will tend to affect the regional development of the nonprofit sector. |
| URL | https://www.nber.org/papers/w2564 |
| 来源智库 | National Bureau of Economic Research (United States) |
| 引用统计 | |
| 资源类型 | 智库出版物 |
| 条目标识符 | http://119.78.100.153/handle/2XGU8XDN/559820 |
| 推荐引用方式 GB/T 7714 | Charles T. Clotfelter,Daniel R. Feenberg. Is There A Regional Bias in Federal Tax Subsidy Rates for Giving?. 1988. |
| 条目包含的文件 | ||||||
| 文件名称/大小 | 资源类型 | 版本类型 | 开放类型 | 使用许可 | ||
| w2564.pdf（406KB） | 智库出版物 | 限制开放 | CC BY-NC-SA | 浏览 | ||
除非特别说明，本系统中所有内容都受版权保护，并保留所有权利。
