GIFTS OF MONEY AND GIFTS OF TIME - ESTIMATING THE EFFECTS OF TAX PRICES AND AVAILABLE TIME

被引：104

作者：

BROWN, E ^{[1
]}

LANKFORD, H ^{[1
]}

机构：

[1] SUNY ALBANY,ALBANY,NY 12222

来源：

JOURNAL OF PUBLIC ECONOMICS | 1992年 / 47卷 / 03期

关键词：

D O I：

10.1016/0047-2727(92)90032-B

中图分类号：

F [经济];

学科分类号：

02 ;

摘要：

We develop a model that recognizes interdependence between individuals' charitable cash donations and volunteer labor. Using survey data, we estimate giving functions jointly, allowing a binding non-negativity constraint in one giving equation to affect the form of the other. The tax price of money giving is significant in all equations, with estimated elasticities of -1.7 for money giving, -2.1 for women's time, and -1.1 for men's time. The complementarity between volunteer labor and cash donations suggests that the effect of tax policy on philanthropy is understated by considering monetary donations alone.

引用

页码：321 / 341

页数：21

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