THE SENSITIVITY OF CHARITABLE GIVING TO THE TIMING AND SALIENCE OF TAX CREDITS

被引：3

作者：

Hickey, Ross ^{[1
,2
]}

Minaker, Bradley ^{[3
]}

Payne, A. Abigail ^{[1
]}

机构：

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

[2] Univ British Columbia Okanagan, Dept Econ, Kelowna, BC, Canada

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

来源：

NATIONAL TAX JOURNAL | 2019年 / 72卷 / 01期

关键词：

charitable giving; donations; disaster relief; tax incentives; INCOME; INCENTIVES;

D O I：

10.17310/ntj.2019.1.03

中图分类号：

F8 [财政、金融];

学科分类号：

0202 ;

摘要：

This paper explores the role of the timing and salience of tax incentives on reported tax filer giving. We find that moving the timing of reporting of gifts on ones tax returns closer to the timing of giving increases average donations by approximately 9 percentage points. We discuss the policy implications of our results along with the implications for our understanding of the tax price elasticity of charitable giving.

引用

页码：79 / 109

页数：31

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