Reassessing the Tax-Favored Status of the Charitable Deduction for Gifts of Appreciated Assets

Cherie J. O'Neil, Richard Steinberg and G. Rodney Thompson

National Tax Journal, 1996, vol. 49, issue 2, 215-33

Abstract: A study on how the tax-favored status of charitable donations of appreciated property affects charitable behavior. Finds that only wealthy donors (whose positive income exceeds $200,000) are responsive to the tax incentive, and argues that the tax incentives should be reassessed.

Date: 1996
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Persistent link: https://EconPapers.repec.org/RePEc:ntj:journl:v:49:y:1996:i:2:p:215-33

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