Further Evidence on the Dynamic Impact of Taxes on Charitable Giving

Kevin S. Barrett, Anya M. McGuirk and Richard Steinberg

National Tax Journal, 1997, vol. 50, issue 2, 321-34

Abstract: Estimates the impact of taxes on donations based on dynamic specifications and data on a large panel of middle-class taxpayers followed over a period of time that included two major tax reforms (1979-1986). Finds that taxes determine both the long-run level and the timing of donations. Challenges the view that tax deductions for charitable giving are efficient.

Date: 1997
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Persistent link: https://EconPapers.repec.org/RePEc:ntj:journl:v:50:y:1997:i:2:p:321-34

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