Original paper
More Giving or More Givers? The Effects of Tax Incentives on Charitable Donations in the UK
Abstract
This paper estimates the intensive and extensive-margin tax-price elasticities of giving using UK administrative tax return data, exploiting variation from a large tax reform. Using a variety of estimation methods and new instruments for the tax-price of giving, we find an intensive-margin elasticity of about -0.25 and an extensive-margin elasticity of -0.1, yielding a total elasticity of about -0.35. These estimates mask considerable...
Paper Details
Title
More Giving or More Givers? The Effects of Tax Incentives on Charitable Donations in the UK
Published Date
Jan 1, 2019
Journal
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Notes
History