The Effect of the Treasury Proposal on Charitable Giving: A Comparison of Constant and Variable Elasticity Models / Lawrence B. Lindsey.

Format:

Book

Author/Creator:

Lindsey, Lawrence B.

Contributor:

National Bureau of Economic Research.

Series:

Working Paper Series (National Bureau of Economic Research) no. w1592.

NBER working paper series no. w1592

Language:

English

Physical Description:

1 online resource: illustrations (black and white);

Other Title:

The Effect of the Treasury Proposal on Charitable Giving

Place of Publication:

Cambridge, Mass. National Bureau of Economic Research 1985.

Summary:

The recent proposal for tax reform developed by the Department of the Treasury suggests dramatic changes in the structure of the personal income tax. One likely side effect of the changes will be a significant adverse impact on the level of charitable contributions by individuals.This paper evaluates the marginal effect on giving of various parts of the Treasury reform plan using the existing literature on the price and income elasticities of charitable behavior. Two explicit models are simulated for 1985 using the NBER TAXSIM model: one with constant price and income elasticities and one with the price and income elasticities varying with income.

Notes:

Print version record

March 1985.