Are Estimated Tax Elasticities Really Just Tax Evasion Elasticities? The Case of Charitable Contributions

Joel Slemrod

The Review of Economics and Statistics, 1989, vol. 71, issue 3, 517-22

Abstract: This paper uses data from tax returns that have been subject to intensive audits to confront the quantitative importance of misreporting for the estimated tax responsiveness of charitable contributions. It concludes that the tax responsiveness of charitable giving that has been detected using tax return data cannot be ascribed to the tax responsiveness of overstating actual giving. In fact, overstatement is apparently less price responsive than actual giving, implying that the responsiveness of actual giving is higher than is suggested by studying reported contributions. Copyright 1989 by MIT Press.

Date: 1989
References: Add references at CitEc
Citations: View citations in EconPapers (32)

Downloads: (external link)
http://links.jstor.org/sici?sici=0034-6535%2819890 ... O%3B2-D&origin=repec full text (application/pdf)
Access to full text is restricted to JSTOR subscribers. See http://www.jstor.org for details.

Related works:
Working Paper: Are Estimated Tax Elasticities Really Just Tax Evasion Elasticities? The Case of Charitable Contributions (1988)
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:tpr:restat:v:71:y:1989:i:3:p:517-22

Ordering information: This journal article can be ordered from
https://mitpressjour ... rnal/?issn=0034-6535

Access Statistics for this article

The Review of Economics and Statistics is currently edited by Pierre Azoulay, Olivier Coibion, Will Dobbie, Raymond Fisman, Benjamin R. Handel, Brian A. Jacob, Kareen Rozen, Xiaoxia Shi, Tavneet Suri and Yi Xu

More articles in The Review of Economics and Statistics from MIT Press
Bibliographic data for series maintained by The MIT Press ().