LEADER 05011nam 2200721Ia 450 001 9910817064103321 005 20200520144314.0 010 $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$2rdacontent 182 $cc$2rdamedia 183 $acr$2rdacarrier 200 10$aFederal tax policy and charitable giving /$fCharles T. Clotfelter 205 $a1st ed. 210 $aChicago $cUniversity of Chicago Press$d1985 215 $a1 online resource (xii, 321 pages) $cillustrations 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$xMathematical models 615 0$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 $a9910817064103321 996 $aFederal tax policy and charitable giving$94119601 997 $aUNINA