Federal Tax Policy and Charitable Giving

Federal Tax Policy and Charitable Giving
Charles T. Clotfelter, Charles ...
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June 17, 2022 | History

Federal Tax Policy and Charitable Giving

The United States is distinctive among Western countries in its reliance on nonprofit institutions to perform major social functions. This reliance is rooted in American history and is fostered by federal tax provisions for charitable giving. In this study, Charles T. Clotfelter demonstrates that changes in tax policy—effected through legislation or inflation—can have a significant impact on the level and composition of giving. Clotfelter focuses on empirical analysis of the effects of tax policy on charitable giving in four major areas: individual contributions, volunteering, corporate giving, and charitable bequests. For each area, discussions of economic theory and relevant tax law precede a review of the data and methodology used in econometric studies of charitable giving. In addition, new econometric analyses are presented, as well as empirical data on the effect of taxes on foundations. While taxes are not the most important determinant of contributions, the results of the analyses presented here suggest that charitable deductions, as well as tax rates and other aspects of the tax system, are significant factors in determining the size and distribution of charitable giving. This work is a model for policy-oriented research efforts, but it also supplies a major (and very timely) addition to the evidence that must inform future proposals for tax reform.

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English

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Cover of: Federal Tax Policy and Charitable Giving
Federal Tax Policy and Charitable Giving
2010, University of Chicago Press
in English
Cover of: Federal Tax Policy and Charitable Giving
Federal Tax Policy and Charitable Giving
2008, University of Chicago Press
E-book in English
Cover of: Federal tax policy and charitable giving
Federal tax policy and charitable giving
1985, University of Chicago Press
in English

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The Physical Object

Pagination
321

ID Numbers

Open Library
OL38266230M
ISBN 13
9781281223227

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Better World Books record

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June 17, 2022 Created by ImportBot Imported from Better World Books record