The Effect of Tax Price on Donations: Evidence from Canada

Medientyp: E-Book

Titel: The Effect of Tax Price on Donations : Evidence from Canada

Beteiligte: Hickey, Ross [Verfasser:in]; Minaker, Bradley [Sonstige Person, Familie und Körperschaft]; Payne, A. Abigail [Sonstige Person, Familie und Körperschaft]; Roberts, Joanne [Sonstige Person, Familie und Körperschaft]; Smith, Justin [Sonstige Person, Familie und Körperschaft]

Erschienen: [S.l.]: SSRN, [2020]

Umfang: 1 Online-Ressource (47 p)

Sprache: Englisch

DOI: 10.2139/ssrn.3472761

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Anmerkungen: Nach Informationen von SSRN wurde die ursprüngliche Fassung des Dokuments September 21, 2019 erstellt

Beschreibung: Estimating the responsiveness of charitable donations to changes in tax incentives is more than estimating a single number. Giving to charity is unlike normal consumption – it involves supporting the delivery of privately-provided public goods. Age and income may influence how tax incentives to give affect both the decision to give as well as how much to give. Using a large administrative dataset from Canada to estimate the tax price elasticity of donations, we estimate that the tax price elasticity of charitable donations is -1 when it is restricted to be the same for all individuals. Across the income distribution, however, we observe an inverse U-shaped distribution in the elasticity that ranges from -1.4 to -0.18. We also find differences in the elasticity across age groupings, and that for the population the elasticity is driven more through the intensive than extensive margin

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