Federal Tax Policy and Charitable Giving
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The United States is distinctive among Western countries in its reliance on nonprofit institutions to perform major social functions. This reliance is rooted in American history and is fostered by federal tax provisions for charitable giving. In this study, Charles T. Clotfelter demonstrates that changes in tax policy—effected through legislation or inflation—can have a significant impact on the level and composition of giving.
Clotfelter focuses on empirical analysis of the effects of tax policy on charitable giving in four major areas: individual contributions, volunteering, corporate giving, and charitable bequests. For each area, discussions of economic theory and relevant tax law precede a review of the data and methodology used in econometric studies of charitable giving. In addition, new econometric analyses are presented, as well as empirical data on the effect of taxes on foundations.
While taxes are not the most important determinant of contributions, the results of the analyses presented here suggest that charitable deductions, as well as tax rates and other aspects of the tax system, are significant factors in determining the size and distribution of charitable giving. This work is a model for policy-oriented research efforts, but it also supplies a major (and very timely) addition to the evidence that must inform future proposals for tax reform.
Clotfelter focuses on empirical analysis of the effects of tax policy on charitable giving in four major areas: individual contributions, volunteering, corporate giving, and charitable bequests. For each area, discussions of economic theory and relevant tax law precede a review of the data and methodology used in econometric studies of charitable giving. In addition, new econometric analyses are presented, as well as empirical data on the effect of taxes on foundations.
While taxes are not the most important determinant of contributions, the results of the analyses presented here suggest that charitable deductions, as well as tax rates and other aspects of the tax system, are significant factors in determining the size and distribution of charitable giving. This work is a model for policy-oriented research efforts, but it also supplies a major (and very timely) addition to the evidence that must inform future proposals for tax reform.
About the Author
Charles T. Clotfelter is vice-provost for academic policy and planning and professor of public policy studies and economics at Duke University.
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Front Cover | Front Flap | Table of Contents | First Pages | Index | Back Flap | Back Cover | Surprise Me!
Inside This Book
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First Sentence:
The nonprofit sector-as distinct from government and the for-profit sector-plays a more important role in the United States than in any other industrialized economy. Read the first page Key Phrases - Statistically Improbable Phrases (SIPs): (learn more)
borderline itemizers, adjusted disposable estate, itemization effect, itemization status, noncharitable bequests, general tax changes, multiple deduction, donee group, single decedents, marginal estate tax rate, deduction floor, maximum standard deduction, excess itemized deductions, larger price elasticities, economic estate, private nonoperating foundations, constructive realization, master tax guide, tax return data, estate size, charitable deduction, religious giving, present deduction, pretax net income, estate tax returns Key Phrases - Capitalized Phrases (CAPs): (learn more)
Statistics of Income, Internal Revenue Service, National Study of Philanthropy, United States, Internal Revenue Code, Individual Income Tax Returns, Corporation Income Tax Returns, Foundation Directory, New York Times, Wall Street Journal, Master Tax Guide, Council of Economic Advisers, Foundation Center, Congressional Record, Staff of the Joint Committee, Treasury Department, Washington Post, Bureau of the Census, President Reagan, Tax Report, World War New!
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Front Cover | Front Flap | Table of Contents | First Pages | Index | Back Flap | Back Cover | Surprise Me!
The nonprofit sector-as distinct from government and the for-profit sector-plays a more important role in the United States than in any other industrialized economy. Read the first page Key Phrases - Statistically Improbable Phrases (SIPs): (learn more)
borderline itemizers, adjusted disposable estate, itemization effect, itemization status, noncharitable bequests, general tax changes, multiple deduction, donee group, single decedents, marginal estate tax rate, deduction floor, maximum standard deduction, excess itemized deductions, larger price elasticities, economic estate, private nonoperating foundations, constructive realization, master tax guide, tax return data, estate size, charitable deduction, religious giving, present deduction, pretax net income, estate tax returns Key Phrases - Capitalized Phrases (CAPs): (learn more)
Statistics of Income, Internal Revenue Service, National Study of Philanthropy, United States, Internal Revenue Code, Individual Income Tax Returns, Corporation Income Tax Returns, Foundation Directory, New York Times, Wall Street Journal, Master Tax Guide, Council of Economic Advisers, Foundation Center, Congressional Record, Staff of the Joint Committee, Treasury Department, Washington Post, Bureau of the Census, President Reagan, Tax Report, World War New!
Books on Related Topics | Concordance | Text Stats Browse Sample Pages:
Front Cover | Front Flap | Table of Contents | First Pages | Index | Back Flap | Back Cover | Surprise Me!
Citations (learn more)
This book cites 6
books:
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26
books
cite this book:
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- Foundation Directory 14th Ed 1992 by Foundation Center on 4 pages
- The Economics of Taxation (Studies of Government Finance : Second Series) by Henry J. Aaron in Back Matter
- The Internal Revenue Service (Know Your Government) by Jack Taylor on page 107
- Democracy in America (Signet Classics) by Alexis de Tocqueville in Back Matter
- Inland Revenue by Great Britain on page 97
See all 6 books this book cites
- Why Americans Hate Welfare: Race, Media, and the Politics of Antipoverty Policy (Studies in Communication, Media, and Public Opinion) by Martin Gilens in Back Matter (1), and Back Matter (2)
- The Game of Life: College Sports and Educational Values by James L. Shulman in Back Matter (1), and Back Matter (2)
- Why Americans Hate Welfare: Race, Media, and the Politics of Antipoverty Policy (Studies in Communication, Media, and Public Opinion) by Martin Gilens in Back Matter (1), and Back Matter (2)
- Preserving the Built Heritage: Tools for Implementation by J. Mark Schuster on page 77, and page 78
- Good and Plenty: The Creative Successes of American Arts Funding by Tyler Cowen in Back Matter
See all 26 books citing this book
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