Partial Reporting: An Example from Charitable Giving∗
نویسندگان
چکیده
Of necessity, many tax-price elasticities are calculated from tax return data. Survey data on families’ charitable giving and reporting on their tax returns indicate that reporting is a significant part of tax-price elasticity estimates. Roughly a quarter of the tax-price elasticity estimated from tax returns represents changes in reporting as opposed to changes in actual donations. These results are consistent with a model in which individuals face unit costs of reporting in addition to any fixed cost of itemization. JEL Codes: H2
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