An Empirical Examination of the Factors that Influence the Mix of Cash and Noncash Giving to Charity  

Oleh:

Eaton, David H. ; Milkman, Martin I.

Jenis: Article from Journal - ilmiah internasional
Dalam koleksi: Public Finance Review vol. 32 no. 6 (Nov. 2004), page 610-630.
Topik: charitable contributions; noncash donations; cash donations; taxation
Fulltext: 610PFR326.pdf (105.23KB)

Isi artikel

Taxpayers are able to deduct from taxable income charitable contributions made in either cash or noncash forms. This study examines how the different tax prices of cash and noncash charitable gifts affect the mix of cash and noncash charity, using data froma balanced panel of taxpayers that allows panel data estimation techniques to account for any individual specific effects that may influence the mix of contributions. The article finds that taxpayers are quite responsive in their charitable giving mix to changes in the tax prices. An increase in the relative price of noncash to cash gifts leads to a significant decrease in the proportion of gifts in the noncash form, with an elasticity that often exceeds –1.0.

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