Are Tax Incentives for Charitable Giving Efficient? Evidence from France

2010 ◽  
Vol 2 (2) ◽  
pp. 117-141 ◽  
Author(s):  
Gabrielle Fack ◽  
Camille Landais
Keyword(s):  
Quantile Regression ◽  
Family Size ◽  
Price Elasticity ◽  
Charitable Giving ◽  
Tax Incentives ◽  
Regression Estimator ◽  
Difference In Difference ◽  
Distributional Effects ◽  
Charitable Contributions ◽  
Censored Quantile Regression

This paper estimates the effect of tax incentives for charitable contributions in France. We focus on two reforms that increased the nonrefundable tax credit rate for charitable contributions by 32 percent. We use a difference-in-difference identification, comparing the evolution of contributions for groups of households with similar income, but different taxable status due to differences in family size. We control for censoring issues and investigate distributional effects using a three-step censored quantile regression estimator. We find that the price elasticity of contributions is relatively small, but tends to increase with the level of gifts. (JEL D14, D64, H24)

Tax Incentives and Charitable Giving: Evidence from New Survey Data

1987 ◽  
Vol 15 (4) ◽  
pp. 386-396 ◽  
Author(s):  
Eleanor Brown
Keyword(s):  
Survey Data ◽  
Price Elasticity ◽  
Charitable Giving ◽  
Tax Incentives ◽  
Data Set ◽  
Elasticity Estimate

A new survey data set is used to obtain estimates of the tax price elasticity of personal giving to tax-deductible charitable causes. Like other surveys, the data here yield a large elasticity estimate, roughly two and a half for a representative household when Tobit estimation is used. One hypothesis for the discrepancy between such large estimates and values close to unity found in tax data is that there is an “itemization effect” reflecting nonrandom selection in tax data; the Florida data do not support this hypothesis. Another explanation for the discrepancy between tax-file-based and survey-based estimates is that the standard use of OLS rather than Tobit biases the elasticity more in survey data, where many people report zero gifts. For the Florida data, using OLS increases the estimated elasticity by about 30%; while this effect cannot explain why the Florida data produce such large elasticities, it suggests that OLS estimates in earlier studies should be used with caution.

scholarly journals A Two-Tiered Charitable Contribution Credit for All American Taxpayers

2020 ◽  
Vol 0 (0) ◽  
Author(s):  
Nicolas Duquette
Keyword(s):  
Charitable Giving ◽  
Cost Savings ◽  
Tax Incentives ◽  
Tax Credit ◽  
Policy Changes ◽  
Substantial Cost ◽  
Charitable Contributions ◽  
Charitable Contribution ◽  
Alternative Policy

AbstractThis policy memo proposes and simulates the effects of a two-tier, nonrefundable tax credit for charitable contributions. A two-rate credit would expand access to tax incentives for charitable contributions to most Americans and increase charitable giving significantly, with substantial cost savings compared to alternative policy changes.

The Price Elasticities of Charitable Contributions: A Meta-Analysis

2005 ◽  
Vol 24 (2) ◽  
pp. 260-272 ◽  
Author(s):  
John Peloza ◽  
Piers Steel
Keyword(s):  
Price Elasticity ◽  
Charitable Giving ◽  
Meta Analysis ◽  
Policy Makers ◽  
Charitable Contributions ◽  
Charitable Donations ◽  
Price Elasticities

Tax deductibility has been recognized as a motive for charitable donations. This article considers charitable donations as purchases that consumers make, and it examines the effects of changes in the tax deductibility (i.e., the price of donating) on charitable donations. The meta-analysis includes approximately four decades of estimates of the price elasticity of charitable giving. The authors discuss implications for policy makers and the marketers of charities.

Censored quantile regression for residual lifetimes

2011 ◽  
Vol 18 (2) ◽  
pp. 177-194 ◽  
Author(s):  
Mi-Ok Kim ◽  
Mai Zhou ◽  
Jong-Hyeon Jeong
Keyword(s):  
Quantile Regression ◽  
Censored Quantile Regression ◽  
Residual Lifetimes
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