Results 201 to 210 of about 209,368 (260)
Some of the next articles are maybe not open access.
Encouraging Charitable Contributions
Communication Research, 1994This study tested three models of the door-in-the-face (DITF) compliance strategy—reciprocal concessions, perceptual contrast, and self-presentation. These accounts were tested in a fundraising context by manipulating the variables concession labeling, initial request size, and anticipated future interaction in a 2 × 2 × 2 factorial design with a ...
MATTHEW F. ABRAHAMS, ROBERT A. BELL
openaire +1 more source
Charitable Contribution Matching and Effort-Elicitation
The Accounting Review, 2021ABSTRACT We examine the effect of a charitable contribution matching (CCM) program on employee effort. In CCM programs, employers commit to match employees' donations to charity. We expect CCM to activate a norm of other-regarding behavior, inducing employees to increase effort to benefit their employer.
Jeremy D. Douthit +2 more
openaire +1 more source
TAX EXPENDITURES FOR NONCASH CHARITABLE CONTRIBUTIONS
National Tax Journal, 2011This paper examines the itemized deduction for donations of property to charitable organizations, its benefits to charitable organizations and their beneficiaries, and the associated tax expenditur...
Ackerman, Deena, Auten, Gerald
openaire +2 more sources
The Income Tax and Charitable Contributions
Econometrica, 1976Charitable contributions are an important source of basic finance for a wide variety of private nonprofit organizations that perform quasi-public functions. The tax treatment of charitable contributions substantially influences the volume and distribution of these gifts.
Feldstein, Martin S, Taylor, Amy
openaire +1 more source
Charitable contributions and intergenerational transfers
Journal of Public Economics, 1996Abstract This paper investigates the effects of bequest taxes and the income of children on the lifetime charitable contributions of parents. Using matched income tax records for parents and children, the results show a positive elasticity of 0.6 for contributions with respect to the tax price of bequests.
Gerald Auten, David Joulfaian
openaire +1 more source
Quality-Aware Tax Incentives for Charitable Contributions
SSRN Electronic Journal, 2023This paper characterizes efficient tax subsidies for charitable contributions, and considers the properties of potential reforms. Contributions are underprovided in the absence of subsidies, and are misdirected if subsidies fail to account for all of the costs that donors incur.
Halberstam, Zachary, Hines, James R.
openaire +2 more sources
How Charitable Is the Charitable Contribution Deduction?
Theoretical Inquiries in Law, 2017AbstractSection 170 of the U.S. Internal Revenue Code is known as the “charitable contribution deduction.” This Article explores the section’s rationale as well as its effect on income/wealth distribution. It reaches the conclusion that the deduction can be justified on efficiency (mitigating the free-riding on public goods and asymmetric information ...
openaire +1 more source
Reforming the Charitable Contribution Substantiation Rules
Florida Tax Review, 2022In May 2012, the Tax Court issued two decisions denying income tax deductions for gifts to charitable organizations because the taxpayers had failed to comply with applicable substantiation rules. In Mohamed v. Commissioner, the taxpayer in 2003 and 2004 donated real property unquestionably worth more than $15 million to his charitable remainder ...
openaire +1 more source
THE EFFECTS OF TAX REFORM ON CHARITABLE CONTRIBUTIONS
National Tax Journal, 1992Examines the response of charitable contributions to changes in marginal tax rates and other tax law changes over the period from 1979-1990. The analysis spans three major tax laws affecting charitable giving: The Economic Recovery Tax Act of 1981, the Deficit Reduction Act of 1984, and the Tax Reform Act of 1986.
Auten, Gerald E. +2 more
openaire +2 more sources
Subsidy Schemes and Charitable Contributions: A Closer Look
Experimental Economics, 2005AbstractThis article replicates and “stress tests” a recent finding by Eckel and Grossman (2003) that matching subsidies generate substantially higher Charity Receipts than theoretically comparable rebate subsidies. In a first replication treatment, we show that most choices are consist with a “constant (gross) contribution” rule, suggesting that ...
Davis, Douglas D. +2 more
openaire +1 more source