Concepedia

Charitable Contribution Deductibility

Charitable Contribution Deductibility is a tax accounting principle that identifies the conditions under which donations to qualified nonprofit organizations may be subtracted from a taxpayer’s gross income, distinguishing it from non-deductible transfers by its compliance with statutory requirements for eligibility and substantiation.

29

Publications

3K

Citations

45

Authors

19

Institutions

Publications per year

2017–2026

2

Parents

Publications

29

An Introduction to the TAXSIM Model

Daniel Feenberg, Elisabeth Coutts · Journal of Policy Analysis and Management · 1993 · 1K citations · Full text

, , +13

Why Do Corporations Give to Charity?

Peter Navarro · The Journal of Business · 1988 · 559 citations

, , +17

Charitable Contributions: New Evidence on Household Behavior

William S. Reece · American Economic Review · 1979 · 198 citations

, , +14

The Price Elasticities of Charitable Contributions: A Meta-Analysis

John Peloza, Piers Steel · Journal of Public Policy & Marketing · 2005 · 196 citations

, , +17

THE INCOME TAX AND CHARITABLE CONTRIBUTIONS: PART I—AGGREGATE AND DISTRIBUTIONAL EFFECTS

Martin Feldstein · National Tax Journal · 1975 · 146 citations

, , +17

1–5 of 29

Authors

45

  1. WS
    William S. Reece

    Bureau of Labor Statistics, United States

    2 publications · 305 citations

    2

    h-index

  2. ND
    Nicolas Duquette

    University of Southern California, United States

    2 publications · 124 citations

    2

    h-index

  3. MF
    Martin Feldstein

    Harvard University, United States

    2 publications · 235 citations

    2

    h-index

  4. SK
    Stephen K. McNees

    Federal Reserve Bank of Boston, United States

    1 publications · 31 citations

    1

    h-index

  5. EM
    Eric M. Zolt

    University of California, Los Angeles, United States

    1 publications · 11 citations

    1

    h-index

1–5 of 45

Institutions

19

  1. Nanjing University of Aeronautics and Astronautics

    Nanjing, China

    1 h-index

    3 publications

    45 citations

  2. Suzhou University of Technology

    Changshu, China

    1 h-index

    1 publications

    15 citations

  3. United States Department of the Treasury

    Washington, United States

    1 h-index

    1 publications

    22 citations

  4. Syracuse University

    Syracuse, United States

    1 h-index

    1 publications

    64 citations

  5. University of California, Berkeley

    Berkeley, United States

    1 h-index

    1 publications

    18 citations

  6. University of Southern California

    Los Angeles, United States

    1 h-index

    1 publications

    99 citations

  7. Université de Montréal

    Montreal, Canada

    1 h-index

    1 publications

    22 citations

  8. Center for Interuniversity Research and Analysis on Organizations

    Montreal, Canada

    1 h-index

    1 publications

    22 citations

1–8 of 19

Venues

  1. National Tax Journal

    NTJ · 6 publications · 347 citations

    6

    h-index

  2. Journal of Policy Analysis and Management

    2 publications · 1.1K citations

    2

    h-index

  3. Washington law review

    1 publications · 15 citations

    1

    h-index

  4. Intertax

    1 publications · 13 citations

    1

    h-index

  5. The Economic Journal

    1 publications · 24 citations

    1

    h-index

1–5