LEADER 04990nam 2200721Ia 450 001 9910451285203321 005 20210617014500.0 010 $a1-281-22322-0 010 $a9786611223229 010 $a0-226-11061-3 024 7 $a10.7208/9780226110615 035 $a(CKB)1000000000414678 035 $a(EBL)408264 035 $a(OCoLC)268793711 035 $a(SSID)ssj0000153934 035 $a(PQKBManifestationID)11164496 035 $a(PQKBTitleCode)TC0000153934 035 $a(PQKBWorkID)10406228 035 $a(PQKB)10943685 035 $a(MiAaPQ)EBC408264 035 $a(DE-B1597)535528 035 $a(OCoLC)824143737 035 $a(DE-B1597)9780226110615 035 $a(Au-PeEL)EBL408264 035 $a(CaPaEBR)ebr10216905 035 $a(CaONFJC)MIL122322 035 $a(EXLCZ)991000000000414678 100 $a19840926d1985 uy 0 101 0 $aeng 135 $aurnn#---|u||u 181 $ctxt 182 $cc 183 $acr 200 10$aFederal tax policy and charitable giving$b[electronic resource] /$fCharles T. Clotfelter 210 $aChicago $cUniversity of Chicago Press$d1985 215 $a1 online resource (336 p.) 225 1 $aNational Bureau of Economic Research monograph 300 $aDescription based upon print version of record. 311 0 $a0-226-11048-6 320 $aIncludes bibliography and indexes. 327 $tFront matter --$tNational Bureau of Economic Research --$tRelation of the Directors to the Work and Publications of the National Bureau of Economic Research --$tContents --$tPreface --$t1. Tax Policy and Support for the Nonprofit Sector: An Overview --$t2. Contributions by Individuals: Estimates of the Effects of Taxes --$t3. Contributions by Individuals: Simulating the Effects of Tax Policies --$t4. Volunteer Effort --$t5. Corporate Contributions --$t6. Charitable Bequests --$t7. Foundations --$t8. Charitable Giving Behavior and the Evaluation of Tax Policy --$tAppendix A. Description of Pooled Data Set for Individual Contributions --$tAppendix B. Means, Estimated Coefficients, Variances, and Covariances for Individual Giving Equations, I975 --$tAppendix C. Volunteering and Giving in a Simple Model of Individual Behavior --$tAppendix D. Description of National Study of Philanthropy and Related Transformations --$tAppendix E. Calculation of Marginal Tax Rates on Corporate Income --$tAppendix F. Top Marginal Tax Rates on Corporate Net Income, 1936-77 --$tAppendix G. Comparison of Aggregate Tax-Rate Variables --$tReferences --$tAuthor Index --$tSubject Index 330 $aThe United States is distinctive among Western countries in its reliance on nonprofit institutions to perform major social functions. This reliance is rooted in American history and is fostered by federal tax provisions for charitable giving. In this study, Charles T. Clotfelter demonstrates that changes in tax policy-effected through legislation or inflation-can have a significant impact on the level and composition of giving. Clotfelter focuses on empirical analysis of the effects of tax policy on charitable giving in four major areas: individual contributions, volunteering, corporate giving, and charitable bequests. For each area, discussions of economic theory and relevant tax law precede a review of the data and methodology used in econometric studies of charitable giving. In addition, new econometric analyses are presented, as well as empirical data on the effect of taxes on foundations. While taxes are not the most important determinant of contributions, the results of the analyses presented here suggest that charitable deductions, as well as tax rates and other aspects of the tax system, are significant factors in determining the size and distribution of charitable giving. This work is a model for policy-oriented research efforts, but it also supplies a major (and very timely) addition to the evidence that must inform future proposals for tax reform. 410 0$aNational Bureau of Economic Research monograph. 606 $aCharitable bequests$zUnited States$xMathematical models 606 $aCorporations$xCharitable contributions$zUnited States$xMathematical models 606 $aIncome tax deductions for charitable contributions$zUnited States$xMathematical models 606 $aVoluntarism$zUnited States$xMathematical models 608 $aElectronic books. 615 0$aCharitable bequests$xMathematical models. 615 0$aCorporations$xCharitable contributions$xMathematical models. 615 0$aIncome tax deductions for charitable contributions$xMathematical models. 615 0$aVoluntarism$xMathematical models. 676 $a336.2/06 676 $a336.206 676 $a336.24 700 $aClotfelter$b Charles T$0140636 801 0$bMiAaPQ 801 1$bMiAaPQ 801 2$bMiAaPQ 906 $aBOOK 912 $a9910451285203321 996 $aFederal tax policy and charitable giving$92125361 997 $aUNINA LEADER 01187nam0 22003013i 450 001 MIL0471948 005 20231121125548.0 010 $a8872611695 100 $a20141212d2000 ||||0itac50 ba 101 | $aita$alat 102 $ait 181 1$6z01$ai $bxxxe 182 1$6z01$an 200 1 $a˜Le œdonne nell'esperienza giuridica di Roma antica$eil controllo dei comportamenti sessuali$euna raccolta di testi$fGiunio Rizzelli 210 $aLecce$cEdizioni del grifo$dstampa 2000 215 $a165 p.$d22 cm. 606 $aAdulterio$xDiritto romano$2FIR$3RMLC379290$9I 606 $aDonne$xSessualità$xDiritto romano$2FIR$3RMLC402432$9I 676 $a345.370253$9$v21 700 1$aRizzelli$b, Giunio$3UFIV121887$4070$0262471 801 3$aIT$bIT-01$c20141212 850 $aIT-FR0017 899 $aBiblioteca umanistica Giorgio Aprea$bFR0017 912 $aMIL0471948 950 0$aBiblioteca umanistica Giorgio Aprea$d 52CIS 5/360$e 52VM 0000172255 VM barcode:00018100. - Inventario:21464 FLSVM$fA $h20020712$i20121204 977 $a 52 996 $aDonne nell'esperienza giuridica di Roma antica$9703980 997 $aUNICAS LEADER 01219nam0 22002891i 450 001 UON00421023 005 20231205104822.289 010 $a37-7400-402-1 100 $a20130320d1971 |0itac50 ba 101 $ager 102 $aDE 105 $a|||| 1|||| 200 1 $aDeutsche Literaturkritik der Gegenwart$eVorkrieg, Zweiter Weltkrieg und zweite Nachkriegszeit (1933-1968)$fherausgegeben von Hans Mayer 210 $aStuttgart$cGoverts Krüger Stahlberg$d1971 215 $a606 p.$d17 cm. 410 1$1001UON00417036$12001 $aNeue Bibliothek der Weltliteratur$1210 $aStuttgart$cHenry Goverts Verlag$d19- 606 $aLetteratura$xStudi$3UONC023782$2FI 620 $aDE$dWiesbaden$3UONL003153 676 $a801.95$cCritica letteraria$v21 700 1$aMayer$bHans$3UONV125127$00 712 $aGoverts Verlag$3UONV279946$4650 801 $aIT$bSOL$c20250606$gRICA 899 $aSIBA - SISTEMA BIBLIOTECARIO DI ATENEO$2UONSI 912 $aUON00421023 950 $aSIBA - SISTEMA BIBLIOTECARIO DI ATENEO$dSI TED 6 MAY 03 $eSI ST 6476/1 5 03 $sBuono 996 $aDeutsche Literaturkritik der Gegenwart$91334014 997 $aUNIOR