Do share-of-income limits on tax-deductibility of charitable contributions affect giving?

被引：3

作者：

Duquette, Nicolas J. ^{[1
]}

机构：

[1] Univ Southern Calif, Sol Price Sch Publ Policy, 650 Childs Way, Los Angeles, CA 90089 USA

来源：

ECONOMICS LETTERS | 2019年 / 174卷

关键词：

Charitable giving; Income taxation; Deductibility limits; Public policy;

D O I：

10.1016/j.econlet.2018.10.009

中图分类号：

F [经济];

学科分类号：

02 ;

摘要：

The 2017 Tax Cut and Jobs Act increased the limitation on the tax deductibility of charitable contributions from 50 to 60 percent of adjusted gross income. This note estimates the effect of the share-of-income limitation on giving for the first time. Patterns in giving over time and across charities coincide with earlier changes in the share-of-income limit, consistent with a substantial policy effect. I estimate that the 2017 limit increase will boost aggregate household giving on the order of $10 billion. (C) 2018 Elsevier B.V. All rights reserved.

引用

页码：1 / 4

页数：4