| 来源类型 | Working Paper |
| 规范类型 | 报告 |
| DOI | 10.3386/w26452 |
| 来源ID | Working Paper 26452 |
| Tax Prices and Charitable Giving: Projected Changes in Donations Under the 2017 TCJA | |
| Jonathan Meer; Benjamin A. Priday | |
| 发表日期 | 2019-11-11 |
| 出版年 | 2019 |
| 语种 | 英语 |
| 摘要 | We estimate the tax price elasticity of charitable giving using newly-available data from the Panel Study of Income Dynamics spanning 2001-2017. We find that households that always itemize are less sensitive to changes in the tax treatment of donations than house-holds that switch itemizing status. We apply these results to the provisions of the Tax Cut and Jobs Act of 2017, taking into account the marginal propensity to donate from the increase in disposable income expected for most households, and predict significant reductions in charitable giving. |
| 主题 | Microeconomics ; Welfare and Collective Choice ; Public Economics ; Taxation ; Public Goods |
| URL | https://www.nber.org/papers/w26452 |
| 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/584123 |
| 推荐引用方式 GB/T 7714 | Jonathan Meer,Benjamin A. Priday. Tax Prices and Charitable Giving: Projected Changes in Donations Under the 2017 TCJA. 2019. |
| 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 | ||
| w26452.pdf（542KB） | 智库出版物 | 限制开放 | CC BY-NC-SA | 浏览 | ||
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