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The Effects of Tax Reform on Charitable Contributions

Gerald E. Auten, James M. Cilke and William C. Randolph

National Tax Journal, 1992, vol. 45, issue 3, 267-90

Abstract: Examines the response of charitable contributions to changes in marginal tax rates and other tax law changes over the period from 1979-1990. The analysis spans three major tax laws affecting charitable giving: The Economic Recovery Tax Act of 1981, the Deficit Reduction Act of 1984, and the Tax Reform Act of 1986.

Date: 1992
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