Web Appendix to: How Does Charitable Giving Respond to Incentives and Income? New Estimates from Panel Data
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How Does Charitable Giving Respond to Incentives and Income? New Estimates from Panel Data
We estimate the elasticity of charitable giving with respect to persistent and transitory price and income changes using a 1979–2006 panel of tax returns. Our estimation procedure allows for anticipation of and gradual adjustment to tax changes, controls for various potential sources of omitted variable bias via fi xed effects and income-class specifi c year dummies, and allows for a fl exible ...
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This paper estimates the correlation between the generosity of parents and the generosity of their adult children using regression models of adult children's charitable giving. New charitable giving data are collected in the Panel Study of Income Dynamics and used to estimate the regression models. The regression models are estimated using a wide variety of techniques and specification tests, a...
متن کاملDistinguishing Transitory and Permanent Price Elasticities of Charitable Giving with Pre-Announced Changes in Tax Law
This paper develops and applies a new estimation technique for distinguishing transitory and permanent price and income elasticities of charitable giving using panel data. Twelve-year individual averages of income and deductions are combined with information on legislated changes in tax schedules, to construct instruments for permanent price and income variation. Unlike the previous literature,...
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This paper estimates the effects of three federal tax acts—the Economic Growth and Tax Relief Reconciliation Act of 2001 (H.R. 1836), the Jobs and Growth Tax Relief Reconciliation Act of 2003 (H.R. 2), and the Working Families Tax Relief Act of 2004 (H.R. 1308)—on charitable giving, and offers four extensions relative to previous work. First, we use new data—the Center on Philanthropy Panel Stu...
متن کاملBasic Facts about Charitable Giving from the Center on Philanthropy Panel Study
Basic facts about the charitable giving of families are presented using the first wave of the Center on Philanthropy Panel Study, a new module in the Panel Study of Income Dynamics (PSID). The basic facts are about the relationship between giving and income and the distribution of giving. Basic Facts about Charitable Giving from the Center on Philanthropy Panel Study
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