THE EFFECT OF TAX PRICE ON DONATIONS: EVIDENCE FROM CANADA

被引：0

作者：

Hickey, Ross ^{[1
,2
]}

Minaker, Brad ^{[3
]}

Payne, A. Abigail ^{[4
]}

Roberts, Joanne ^{[5
]}

Smith, Justin ^{[6
]}

机构：

[1] Univ British Columbia, Fac Management, Kelowna, BC, Canada

[2] Univ British Columbia, Dept Econ Philosophy & Polit Sci, Kelowna, BC, Canada

[3] Univ Guelph, Off Inst Res & Planning, Guelph, ON, Canada

[4] Univ Melbourne, Melbourne Inst Appl Econ & Social Res, Melbourne, Vic, Australia

[5] Yale NUS Coll, Dept Social Sci, Singapore, Singapore

[6] Wilfrid Laurier Univ, Dept Econ, Waterloo, ON, Canada

来源：

NATIONAL TAX JOURNAL | 2023年 / 76卷 / 02期

基金：

加拿大健康研究院;

关键词：

donation; charity; tax price elasticity; INCOME; ELASTICITY; INCENTIVES;

D O I：

10.1086/724588

中图分类号：

F8 [财政、金融];

学科分类号：

0202 ;

摘要：

We study the efficacy of nonrefundable tax credits for charitable donations in Canada. Using an instrumental variables estimator with a large longitudinal administrative data set, we estimate the tax price elasticity of giving. We estimate the tax price elasticity of giving for all tax filers and within quintiles of the distribution of household income. Our full sample elasticity estimate is -1.9, but we find evidence of larger estimates at the bottom of the distribution near -3 and -4. At the top quintile, we estimate this elasticity closer to -1. We find evidence throughout the distribution of income that the response to tax price occurs on both the decision to give or not and how much to give.

引用

页码：291 / 315

页数：25

共 50 条

[21] Retail Gasoline Price Ceilings and Regulatory Capture: Evidence from Canada
Sen, Anindya
Clemente, Anthony
Jonker, Linda
[J]. AMERICAN LAW AND ECONOMICS REVIEW, 2011, 13 (02) : 532 - 564
[22] Gasoline price and new vehicle fuel efficiency: Evidence from Canada
Rivers, Nicholas
Schaufele, Brandon
[J]. ENERGY ECONOMICS, 2017, 68 : 454 - 465
[23] Tax authority enforcement and stock price crash risk: Evidence from China
Xu, Lingling
Huang, Xiaodi
Liu, Guanchun
Liu, Yuanyuan
[J]. FINANCE RESEARCH LETTERS, 2023, 55
[24] Tax deductions for product donations
不详
[J]. SOAP COSMETICS CHEMICAL SPECIALTIES, 1996, 72 (02): : 91 - 91
[25] Macroeconomic effects of discretionary tax changes in Canada: Evidence from a new narrative measure of tax shocks
Hussain, Syed M.
Liu, Lin
[J]. CANADIAN JOURNAL OF ECONOMICS-REVUE CANADIENNE D ECONOMIQUE, 2024, 57 (01): : 78 - 107
[26] Tax enforcement efforts and stock price crash risk: Evidence from China
Chen, Shihua
Ye, Yan
Jebran, Khalil
[J]. JOURNAL OF INTERNATIONAL FINANCIAL MANAGEMENT & ACCOUNTING, 2022, 33 (02) : 193 - 218
[27] TAX DEDUCTIONS FOR ORGAN DONATIONS
SEBERS, WZ
[J]. DIALYSIS & TRANSPLANTATION, 1982, 11 (04) : 347 - 347
[28] Cigarette Taxes and Smoking Participation: Evidence from Recent Tax Increases in Canada
Azagba, Sunday
Sharaf, Mesbah
[J]. INTERNATIONAL JOURNAL OF ENVIRONMENTAL RESEARCH AND PUBLIC HEALTH, 2011, 8 (05) : 1583 - 1600
[29] A spatial analysis of provincial corporate income tax responses: Evidence from Canada
Karkalakos, Sotiris
Kotsogiannis, Christos
[J]. CANADIAN JOURNAL OF ECONOMICS-REVUE CANADIENNE D ECONOMIQUE, 2007, 40 (03): : 782 - 811
[30] The law of one price: intranational evidence for Canada
Ceglowski, J
[J]. CANADIAN JOURNAL OF ECONOMICS-REVUE CANADIENNE D ECONOMIQUE, 2003, 36 (02): : 373 - 400

← 1 2 3 4 5 →