Charitable Contributions by Low-and Middle-Income Taxpayers: Further Evidence With a New Method

Yook S. Choe and Jhook Jeong

National Tax Journal, 1993, vol. 46, issue 1, 33-39

Abstract: Examines whether charitable giving by individual taxpayers, including nonitemizers, is responsive to the deduction incentives provided by tax laws. Suggests that giving by low and middle income taxpayers is responsive to the price change arising from the charitable deduction. The mixed evidence of the existing literature reflects the failure to correct both biases at the same time.

Date: 1993
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Citations: View citations in EconPapers (7)

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Persistent link: https://EconPapers.repec.org/RePEc:ntj:journl:v:46:y:1993:i:1:p:33-39

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