Federal tax policy and charitable giving / / Charles T. Clotfelter

• Record Nr.: UNINA9910777024303321
• Autore: Clotfelter Charles T
• Pubbl/distr/stampa: Chicago : , : University of Chicago Press, , 1985
• ISBN: 1-281-22322-0; 9786611223229; 0-226-11061-3
• Descrizione fisica: 1 online resource (xii, 321 pages) : illustrations
• Collana: National Bureau of Economic Research monograph
• Disciplina: 336.2/06; 336.206; 336.24
• Soggetti: Charitable bequests - United States - Mathematical models; Corporations - Charitable contributions - United States - Mathematical models; Income tax deductions for charitable contributions - United States - Mathematical models; Voluntarism - United States - Mathematical models
• Lingua di pubblicazione: Inglese
• Formato: Materiale a stampa
• Livello bibliografico: Monografia
• Note generali: Description based upon print version of record.
• Nota di bibliografia: Includes bibliography and indexes.
• Nota di contenuto: Front matter -- National Bureau of Economic Research -- Relation of the Directors to the Work and Publications of the National Bureau of Economic Research -- Contents -- Preface -- 1. Tax Policy and Support for the Nonprofit Sector: An Overview -- 2. Contributions by Individuals: Estimates of the Effects of Taxes -- 3. Contributions by Individuals: Simulating the Effects of Tax Policies -- 4. Volunteer Effort -- 5. Corporate Contributions -- 6. Charitable Bequests -- 7. Foundations -- 8. Charitable Giving Behavior and the Evaluation of Tax Policy -- Appendix A. Description of Pooled Data Set for Individual Contributions -- Appendix B. Means, Estimated Coefficients, Variances, and Covariances for Individual Giving Equations, I975 -- Appendix C. Volunteering and Giving in a Simple Model of Individual Behavior -- Appendix D. Description of National Study of Philanthropy and Related Transformations -- Appendix E. Calculation of Marginal Tax Rates on Corporate Income -- Appendix F. Top Marginal Tax Rates on Corporate ; Net Income, 1936-77 -- Appendix G. Comparison of Aggregate Tax-Rate Variables -- References -- Author Index -- Subject Index
• Sommario/riassunto: The United States is distinctive among Western countries in its reliance on nonprofit institutions to perform major social functions. This reliance is rooted in American history and is fostered by federal tax provisions for charitable giving. In this study, Charles T. Clotfelter demonstrates that changes in tax policy-effected through legislation or inflation-can have a significant impact on the level and composition of giving. Clotfelter focuses on empirical analysis of the effects of tax policy on charitable giving in four major areas: individual contributions, volunteering, corporate giving, and charitable bequests. For each area, discussions of economic theory and relevant tax law precede a review of the data and methodology used in econometric studies of charitable giving. In addition, new econometric analyses are presented, as well as empirical data on the effect of taxes on foundations. While taxes are not the most important determinant of contributions, the results of the analyses presented here suggest that charitable deductions, as well as tax rates and other aspects of the tax system, are significant factors in determining the size and distribution of charitable giving. This work is a model for policy-oriented research efforts, but it also supplies a major (and very timely) addition to the evidence that must inform future proposals for tax reform.

90 Millas : relaciones economicas Cuba-Estados Unidos, 1898-2020 / / Antonio Santamaria Garcia, Jose Manuel Azcona Pastor (editores)

• Record Nr.: UNINA9910795612303321
• Pubbl/distr/stampa: Madrid : , : Dykinson, , [2020]; ©2020
• ISBN: 84-1377-402-0
• Descrizione fisica: 1 recurso en línea (471 páginas) : ilustraciones
• Collana: Arte y humanidades
• Disciplina: 327.7291073
• Soggetti: Cuba Foreign relations United States
• Lingua di pubblicazione: Spagnolo
• Formato: Materiale a stampa
• Livello bibliografico: Monografia
• Nota di bibliografia: Incluye referencias bibliográficas (páginas 375-419) e índice.
• Nota di contenuto: 90 millas, relaciones económicas Cuba-Estados Unidos en perspectiva histórica / Antonio Santamaría García, José Manuel Azcona Pastor -- Avance y retroceso de los capitales norteamericanos en la industria azucarera cubana 1890-1959 / Alejandro García Álvarez -- Proteccionismo y restricción de la oferta : los orígenes de los controles de producción de azúcar en Cuba y la relación comercial con Estados Unidos, 1921-1931 / Alan D. Dye -- Ajustes al modelo de dominación : la política de Estados Unidos hacia Cuba tras la revolución de 1933 / Oscar Zanetti Lecuona -- "Cuba sería un cementerio de deudores" : el problema de la moratoria en la década de 1930 / Julio César Guanche -- El nacionalismo moderado cubano, 1920-1960 : políticas económicas y relaciones con Estados Unidos / Jorge I. Domínguez -- Relaciones comerciales azucareras Cuba-Estados Unidos, 1902-1960 / Jorge Pérez-López -- Las relaciones Cuba-Estados Unidos desde la revolución hasta el período especial / Victor Bulmer-Thomas -- Failed on all counts : el embargo de Estados Unidos a Cuba / Andrew Zimbalist -- La ventana de oportunidad que se abrió y se cerró : historia de la normalización de relaciones Estados Unidos-Cuba / Carmelo Mesa-Lago -- El bloqueo económico en el contexto de las agresiones de Estados Unidos contra Cuba : historia no contada y evolución reciente / José Luis Rodríguez -- Las finanzas en las relaciones presentes Cuba-Estados Unidos / Pavel Vidal Alejandro -- Cuba-Estados Unidos : la gestión de las empresas cubanas / Ileana ; Díaz Fernández -- Viajes, remesas y trabajo por cuenta propia. Relaciones económicas entre los cubanos emigrados y su país de origen / Jorge Duany -- El papel de los visitantes de Estados Unidos en la economía cubana : historia y realidad / Omar Everleny Pérez Villanueva, José Luis Perelló Cabrera.