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Charitable giving and federal income tax policy: additional evidence based on panel-data elasticity estimates

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dc.contributor.authorBarrett, Kevin Stantonen
dc.contributor.committeechairO'Neil, Cherie J.en
dc.contributor.committeememberBrown, Robert M.en
dc.contributor.committeememberYardley, James A.en
dc.contributor.committeememberMcGuirk, Anya M.en
dc.contributor.committeememberSteinberg, Richarden
dc.contributor.committeememberThompson, G. Rodneyen
dc.contributor.departmentAccounting and Information Systemsen
dc.date.accessioned2014-03-14T21:16:50Zen
dc.date.adate2008-07-28en
dc.date.available2014-03-14T21:16:50Zen
dc.date.issued1991-08-12en
dc.date.rdate2008-07-28en
dc.date.sdate2008-07-28en
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
dc.description.degreePh. D.en
dc.format.extentix, 184 leavesen
dc.format.mediumBTDen
dc.format.mimetypeapplication/pdfen
dc.identifier.otheretd-07282008-135657en
dc.identifier.sourceurlhttp://scholar.lib.vt.edu/theses/available/etd-07282008-135657/en
dc.identifier.urihttp://hdl.handle.net/10919/38984en
dc.language.isoenen
dc.publisherVirginia Techen
dc.relation.haspartLD5655.V856_1991.B376.pdfen
dc.relation.isformatofOCLC# 24607109en
dc.rightsIn Copyrighten
dc.rights.urihttp://rightsstatements.org/vocab/InC/1.0/en
dc.subject.lccLD5655.V856 1991.B376en
dc.subject.lcshCharitable uses, trusts, and foundations -- Taxation -- United Statesen
dc.subject.lcshGifts -- Taxation -- Deductionsen
dc.titleCharitable giving and federal income tax policy: additional evidence based on panel-data elasticity estimatesen
dc.typeDissertationen
dc.type.dcmitypeTexten
thesis.degree.disciplineAccounting and Information Systemsen
thesis.degree.grantorVirginia Polytechnic Institute and State Universityen
thesis.degree.leveldoctoralen
thesis.degree.namePh. D.en

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