English, Article, Journal or magazine article edition: The Impact of Tax Reform on Charitable Giving: A 1989 Perspective Charles T. Clotfelter

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Bookmark: http://trove.nla.gov.au/version/140737
Physical Description
  • preprint
Language
  • English

Edition details

Title
  • The Impact of Tax Reform on Charitable Giving: A 1989 Perspective
Author
  • Charles T. Clotfelter
Physical Description
  • preprint
Notes
  • The purpose of this paper is to examine the predicted effects of tax reform in the 1980s (the tax acts of 1981 and 1986) on charitable contributions by individuals and to conpare them to the actual and apparent effects, viewed from the perspective of 1989. The paper discusses what the economic models can and cannot be expected to do. Then, using published data from tax returns, the paper compares actual and predicted changes in giving as a result of both of the major tax reform acts. The paper concludes that the changes in contributions are quite consistent with the economic model of giving. As a result of these tax changes, average giving in high income classes declined. These results imply that tax policy should continue to be considered one important determinant of the level of individual charitable contributions.
  • RePEc:nbr:nberwo:3273
Language
  • English
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