TY - BOOK ID - 820959 TI - Federal tax policy and charitable giving AU - Clotfelter, Charles T AU - National bureau of economic research (Etats-Unis) PY - 1985 SN - 0226110486 9786611223229 1281223220 0226110613 9780226110615 9780226110486 PB - Chicago: University of Chicago press, DB - UniCat KW - Taxes KW - United States KW - Income tax deductions for charitable contributions KW - Corporations KW - Voluntarism KW - Charitable bequests KW - Mathematical models KW - Charitable contributions KW - nihil KW - Charitable contributions&delete& KW - Charities KW - Donations KW - Taxation KW - E-books KW - politique fiscale KW - Voluntary action KW - Volunteer work KW - Volunteering KW - Volunteerism KW - National service KW - Associations, institutions, etc. KW - Charitable contributions, Income tax deductions for KW - Business corporations KW - C corporations KW - Corporations, Business KW - Corporations, Public KW - Limited companies KW - Publicly held corporations KW - Publicly traded corporations KW - Public limited companies KW - Stock corporations KW - Subchapter C corporations KW - Business enterprises KW - Corporate power KW - Disincorporation KW - Stocks KW - Trusts, Industrial KW - Pious bequests KW - Pious legacies KW - Religious bequests KW - Religious legacies KW - Charity laws and legislation KW - Inheritance and succession KW - Legacies KW - Charitable uses, trusts, and foundations KW - fiscaal beleid KW - Mathematical models. KW - Income tax deductions for charitable contributions - United States - Mathematical models KW - Corporations - Charitable contributions - United States - Mathematical models KW - Voluntarism - United States - Mathematical models KW - Charitable bequests - United States - Mathematical models KW - government, tax, taxation, taxes, finance, financial, economy, economics, charity, gifts, donations, united states, usa, america, american, western, nonprofit, institutions, institutional, social, history, historical, study, academic, scholarly, research, textbook, education, higher ed, college, university, individual, volunteer, corporate, data, methodology, analysis, reform. KW - United States of America UR - https://www.unicat.be/uniCat?func=search&query=sysid:820959 AB - 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. ER -