Is Charitable Giving by Nonitemizers Responsive to Tax Incentives? New Evidence
Was nonitemizer giving responsive to the 1982-6 "above-the-line" tax deduction provided for in the 1981 Economic Recovery Tax Act? Here, a Tobit model is applied to Treasury Individual Tax Model file data for 1985 and 1986 to estimate the price elasticity of nonitemizer giving. Nonitemizer...
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| Veröffentlicht in: | National tax journal 1999-06, Vol.52 (2), p.195-206 |
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| container_title | National tax journal |
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| creator | Duquette, Christopher M. |
| description | Was nonitemizer giving responsive to the 1982-6 "above-the-line" tax deduction provided for in the 1981 Economic Recovery Tax Act? Here, a Tobit model is applied to Treasury Individual Tax Model file data for 1985 and 1986 to estimate the price elasticity of nonitemizer giving. Nonitemizer giving is found to be price-responsive. The responsiveness is, however, smaller than that for itemizer giving (at least for 1986 when the nonitemizer deduction was fully phased in), suggesting diminishing returns from extending the itemizers-only deduction to nonitemizers. These findings also question whether the nonitemizer deduction can be touted as a highly efficient tax subsidy. |
| doi_str_mv | 10.1086/NTJ41789389 |
| format | Article |
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These findings also question whether the nonitemizer deduction can be touted as a highly efficient tax subsidy.</description><identifier>ISSN: 0028-0283</identifier><identifier>EISSN: 1944-7477</identifier><identifier>DOI: 10.1086/NTJ41789389</identifier><identifier>CODEN: NTXJAC</identifier><language>eng</language><publisher>Chicago, Ill: National Tax Association</publisher><subject>Adjusted gross income ; Charitable contributions ; Charitable giving ; Cost control ; Couples ; Donations ; Economic recovery ; Effects ; Elasticity of demand ; ERTA 1981-US ; Estimated taxes ; Fiscal policy ; Income taxes ; Influence ; Insurance deductibles ; Itemized deductions ; Price elasticity ; Savings accounts ; Studies ; Subsidies ; Tax deductions ; Tax incentives ; Tax rates ; Tax reform ; Taxpaying</subject><ispartof>National tax journal, 1999-06, Vol.52 (2), p.195-206</ispartof><rights>Copyright 1999 National Tax Association—Tax Institute of America</rights><rights>1999 National Tax Association. 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These findings also question whether the nonitemizer deduction can be touted as a highly efficient tax subsidy.</description><subject>Adjusted gross income</subject><subject>Charitable contributions</subject><subject>Charitable giving</subject><subject>Cost control</subject><subject>Couples</subject><subject>Donations</subject><subject>Economic recovery</subject><subject>Effects</subject><subject>Elasticity of demand</subject><subject>ERTA 1981-US</subject><subject>Estimated taxes</subject><subject>Fiscal policy</subject><subject>Income taxes</subject><subject>Influence</subject><subject>Insurance deductibles</subject><subject>Itemized deductions</subject><subject>Price elasticity</subject><subject>Savings accounts</subject><subject>Studies</subject><subject>Subsidies</subject><subject>Tax deductions</subject><subject>Tax incentives</subject><subject>Tax rates</subject><subject>Tax reform</subject><subject>Taxpaying</subject><issn>0028-0283</issn><issn>1944-7477</issn><fulltext>true</fulltext><rsrctype>article</rsrctype><creationdate>1999</creationdate><recordtype>article</recordtype><sourceid>K30</sourceid><sourceid>8G5</sourceid><sourceid>ABUWG</sourceid><sourceid>AFKRA</sourceid><sourceid>AZQEC</sourceid><sourceid>BENPR</sourceid><sourceid>CCPQU</sourceid><sourceid>DWQXO</sourceid><sourceid>GNUQQ</sourceid><sourceid>GUQSH</sourceid><sourceid>M2O</sourceid><recordid>eNp10UtLAzEQAOAgCtbHybMQ9CS6Okn3kZyklKoVqSD1vKTpbE3ZJjXZ1sevN1LxAZUQBiYfM0yGkAMG5wxEfjEY3qasELIt5AZpMZmmSZEWxSZpAXCRxNveJjshTAGARdki9_1Au0_Km0aNaqTXZmnshI7e6MBZ0-DMvKMP9AHD3NlglkgbR4fqlfatRtvERLikA3yhvaUZY8ztka1K1QH3v-IuebzqDbs3yd39db_buUt0BnmTZEoIJoBLLVWlmFQqq_IYcp4XI86ETrkUImdqVKTjjDOQrNJ5JXKtEVQcY5ccrerOvXteYGjKqVt4G1uWHNpcSiEhouP_EGtDmjEmefZTaqJqLI2tXOOVnpmgy06WMYBCpBGdrUETtOhV7SxWJqZ_82QNj2ccv1Sv86crr70LwWNVzr2ZKf9WMig_V1v-Wm3UJyu90E9Gq4mbewzhZ7i_9nBlp6Fx_rvs9_sHxqep_w</recordid><startdate>19990601</startdate><enddate>19990601</enddate><creator>Duquette, Christopher M.</creator><general>National Tax Association</general><general>The University of Chicago Press</general><general>University of Chicago Press</general><scope>AAYXX</scope><scope>CITATION</scope><scope>ILT</scope><scope>GHXMH</scope><scope>GPCCI</scope><scope>IOIBA</scope><scope>JVXPA</scope><scope>K30</scope><scope>PAAUG</scope><scope>PAWHS</scope><scope>PAWZZ</scope><scope>PAXOH</scope><scope>PBHAV</scope><scope>PBQSW</scope><scope>PBYQZ</scope><scope>PCIWU</scope><scope>PCMID</scope><scope>PCZJX</scope><scope>PDGRG</scope><scope>PDWWI</scope><scope>PETMR</scope><scope>PFVGT</scope><scope>PGXDX</scope><scope>PIHIL</scope><scope>PISVA</scope><scope>PJCTQ</scope><scope>PJTMS</scope><scope>PLCHJ</scope><scope>PMHAD</scope><scope>PNQDJ</scope><scope>POUND</scope><scope>PPLAD</scope><scope>PQAPC</scope><scope>PQCAN</scope><scope>PQCMW</scope><scope>PQEME</scope><scope>PQHKH</scope><scope>PQMID</scope><scope>PQNCT</scope><scope>PQNET</scope><scope>PQSCT</scope><scope>PQSET</scope><scope>PSVJG</scope><scope>PVMQY</scope><scope>PZGFC</scope><scope>0U~</scope><scope>1-H</scope><scope>3V.</scope><scope>7WY</scope><scope>7WZ</scope><scope>7X1</scope><scope>7XB</scope><scope>87Z</scope><scope>88C</scope><scope>8A9</scope><scope>8AO</scope><scope>8BJ</scope><scope>8FI</scope><scope>8FJ</scope><scope>8FK</scope><scope>8FL</scope><scope>8G5</scope><scope>ABUWG</scope><scope>AFKRA</scope><scope>ANIOZ</scope><scope>AZQEC</scope><scope>BENPR</scope><scope>BEZIV</scope><scope>CCPQU</scope><scope>DWQXO</scope><scope>FQK</scope><scope>FRAZJ</scope><scope>FRNLG</scope><scope>FYUFA</scope><scope>F~G</scope><scope>GHDGH</scope><scope>GNUQQ</scope><scope>GUQSH</scope><scope>JBE</scope><scope>K60</scope><scope>K6~</scope><scope>L.-</scope><scope>L.0</scope><scope>M0C</scope><scope>M0T</scope><scope>M2O</scope><scope>MBDVC</scope><scope>PADUT</scope><scope>PQBIZ</scope><scope>PQBZA</scope><scope>PQEST</scope><scope>PQQKQ</scope><scope>PQUKI</scope><scope>PRINS</scope><scope>PYYUZ</scope><scope>Q9U</scope><scope>S0X</scope></search><sort><creationdate>19990601</creationdate><title>Is Charitable Giving by Nonitemizers Responsive to Tax Incentives? 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New Evidence</atitle><jtitle>National tax journal</jtitle><date>1999-06-01</date><risdate>1999</risdate><volume>52</volume><issue>2</issue><spage>195</spage><epage>206</epage><pages>195-206</pages><issn>0028-0283</issn><eissn>1944-7477</eissn><coden>NTXJAC</coden><abstract>Was nonitemizer giving responsive to the 1982-6 "above-the-line" tax deduction provided for in the 1981 Economic Recovery Tax Act? Here, a Tobit model is applied to Treasury Individual Tax Model file data for 1985 and 1986 to estimate the price elasticity of nonitemizer giving. Nonitemizer giving is found to be price-responsive. The responsiveness is, however, smaller than that for itemizer giving (at least for 1986 when the nonitemizer deduction was fully phased in), suggesting diminishing returns from extending the itemizers-only deduction to nonitemizers. These findings also question whether the nonitemizer deduction can be touted as a highly efficient tax subsidy.</abstract><cop>Chicago, Ill</cop><pub>National Tax Association</pub><doi>10.1086/NTJ41789389</doi><tpages>12</tpages></addata></record> |
| fulltext | fulltext |
| identifier | ISSN: 0028-0283 |
| ispartof | National tax journal, 1999-06, Vol.52 (2), p.195-206 |
| issn | 0028-0283 1944-7477 |
| language | eng |
| recordid | cdi_uchicagopress_journals_NTJ41789389 |
| source | Periodicals Index Online; EBSCOhost Business Source Complete; JSTOR Archive Collection A-Z Listing; EBSCOhost Education Source; Alma/SFX Local Collection |
| subjects | Adjusted gross income Charitable contributions Charitable giving Cost control Couples Donations Economic recovery Effects Elasticity of demand ERTA 1981-US Estimated taxes Fiscal policy Income taxes Influence Insurance deductibles Itemized deductions Price elasticity Savings accounts Studies Subsidies Tax deductions Tax incentives Tax rates Tax reform Taxpaying |
| title | Is Charitable Giving by Nonitemizers Responsive to Tax Incentives? New Evidence |
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