Show simple item record

dc.contributor.authorBarrett, Kevin Stantonen_US
dc.date.accessioned2014-03-14T21:16:50Z
dc.date.available2014-03-14T21:16:50Z
dc.date.issued1991-08-12en_US
dc.identifier.otheretd-07282008-135657en_US
dc.identifier.urihttp://hdl.handle.net/10919/38984
dc.description.abstractNearly all traditional charitable-giving studies conclude donors are more responsive to price-reducing charitable deductions (the price effect) than they are to income-reducing tax payments (the income effect). Thus, taxes stimulate giving. In addition, this empirical evidence also indicates that the charitable deduction is treasury efficient. This traditional understanding was recently challenged by studies employing observations on the same individuals across time (panel data). These panel studies provide evidence which suggest that donors are either much more responsive to income reducing tax payments than they are to price-reducing charitable deductions or just as responsive to both. Further, price elasticity estimates are much greater than negative one. Thus, the deduction is inefficient and giving is either neutral to, or inhibited by, taxes.en_US
dc.format.mediumBTDen_US
dc.publisherVirginia Techen_US
dc.relation.haspartLD5655.V856_1991.B376.pdfen_US
dc.subjecttrustsen_US
dc.subjectCharitable usesen_US
dc.subjectfoundationsen_US
dc.subject.lccLD5655.V856 1991.B376en_US
dc.titleCharitable giving and federal income tax policy :additional evidence based on panel-data elasticity estimatesen_US
dc.typeDissertationen_US
dc.contributor.departmentAccounting and Information Systemsen_US
thesis.degree.namePhDen_US
thesis.degree.leveldoctoralen_US
thesis.degree.grantorVirginia Polytechnic Institute and State Universityen_US
dc.contributor.committeechairO'Neil, Cherie J.en_US
dc.contributor.committeememberBrown, Robert M.en_US
dc.contributor.committeememberYardley, James A.en_US
dc.contributor.committeememberMcGuirk, Anya M.en_US
dc.contributor.committeememberSteinberg, Richarden_US
dc.contributor.committeememberThompson, G. Rodneyen_US
dc.identifier.sourceurlhttp://scholar.lib.vt.edu/theses/available/etd-07282008-135657/en_US
dc.date.sdate2008-07-28en_US
dc.date.rdate2008-07-28
dc.date.adate2008-07-28en_US


Files in this item

Thumbnail

This item appears in the following Collection(s)

Show simple item record