Tax Prices and Charitable Giving: Projected Changes in Donations Under the 2017 TCJA
收藏NBER2019-11-01 更新2025-01-04 收录
下载链接：
https://www.nber.org/papers/w26452
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资源简介：
We estimate the tax price elasticity of charitable giving using newly-available data from the Panel Study of Income Dynamics spanning 2001-2017. We find that households that always itemize are less sensitive to changes in the tax treatment of donations than house-holds that switch itemizing status.
提供机构：
美国国家经济研究局
创建时间：
2019-11-01
