| 来源类型 | Working Paper |
| 规范类型 | 报告 |
| DOI | 10.3386/w23872 |
| 来源ID | Working Paper 23872 |
| The Benefits and Costs of Donor Advised Funds | |
| James Andreoni | |
| 发表日期 | 2017-10-30 |
| 出版年 | 2017 |
| 语种 | 英语 |
| 摘要 | Donor Advised Funds (DAFs) are now a major source of charitable donations in the US, responsible for 1 in 10 dollars donated to charity in 2015. In 2016, Fidelity Charitable, whose only mission is to provide DAFS, became the largest charity in the US. Paradoxically, most people have never heard of DAFs or Fidelity Charitable. This leads us to ask, who uses DAFs and why, what is the impact of government tax policy toward DAFs, and could the extra fiscal cost of subsidizing DAFs be balanced out by an extra public gain of new charity resulting from tax policy toward DAFs? |
| 主题 | Public Economics ; Taxation |
| URL | https://www.nber.org/papers/w23872 |
| 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/581633 |
| 推荐引用方式 GB/T 7714 | James Andreoni. The Benefits and Costs of Donor Advised Funds. 2017. |
| 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 | ||
| w23872.pdf（398KB） | 智库出版物 | 限制开放 | CC BY-NC-SA | 浏览 | ||
| 个性服务 |
| 推荐该条目 |
| 保存到收藏夹 |
| 导出为Endnote文件 |
| 谷歌学术 |
| 谷歌学术中相似的文章 |
| [James Andreoni]的文章 |
| 百度学术 |
| 百度学术中相似的文章 |
| [James Andreoni]的文章 |
| 必应学术 |
| 必应学术中相似的文章 |
| [James Andreoni]的文章 |
| 相关权益政策 |
| 暂无数据 |
| 收藏/分享 |
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。
