Concepedia

Charitable Contribution Timing

Charitable Contribution Timing is a methodological construct in tax accounting that specifies the temporal conditions under which charitable donations are recognized as deductible expenses, distinguishing it from other deduction timing principles by its focus on the valuation and documentation requirements tied to the contribution date.

5

Publications

446

Citations

11

Authors

4

Institutions

Publications per year

2017–2026

2

Parents

Publications

5

Dynamic Income, Progressive Taxes, and the Timing of Charitable Contributions

William Randolph · Journal of Political Economy · 1995 · 303 citations

, , +17

FURTHER EVIDENCE ON THE DYNAMIC IMPACT OF TAXES ON CHARITABLE GIVING

Kevin S. Barrett, Anya M. McGuirk, Richard Steinberg · National Tax Journal · 1997 · 82 citations

, , +17

Corporate Social Responsibility and Goodwill Impairment: Evidence from Charitable Donations of Chinese Listed Companies

Zhichuan Li, LU Xiao-zhe, Jian Wang · SSRN Electronic Journal · 2023 · 29 citations · Full text

, , +15

Distinguishing Transitory and Permanent Price Elasticities of Charitable Giving with Pre-Announced Changes in Tax Law

Jon Bakija · RePEc: Research Papers in Economics · 2000 · 18 citations

, , +17

THE SENSITIVITY OF CHARITABLE GIVING TO THE TIMING AND SALIENCE OF TAX CREDITS

Ross Hickey, Bradley Minaker, A. Abigail Payne · National Tax Journal · 2019 · 14 citations

, , +17

1–5 of 5

Authors

11

  1. ZL
    Zhichuan Li

    Western University, Canada

    1 publications · 29 citations

    1

    h-index

  2. WR
    William Randolph

    Bureau of Labor Statistics, United States

    1 publications · 303 citations

    1

    h-index

  3. AA
    A. Abigail Payne

    McMaster University, Canada

    1 publications · 14 citations

    1

    h-index

  4. KS
    Kevin S. Barrett

    1 publications · 82 citations

    1

    h-index

  5. BM
    Bradley Minaker

    1 publications · 14 citations

    1

    h-index

1–5 of 11

Institutions

4

  1. Williams College

    Williamstown, United States

    1 h-index

    1 publications

    18 citations

  2. Jilin University

    Changchun, China

    1 h-index

    1 publications

    29 citations

  3. Renmin University of China

    Beijing, China

    1 h-index

    1 publications

    29 citations

  4. Western University

    London, Canada

    1 h-index

    1 publications

    29 citations

1–4 of 4

Venues

  1. National Tax Journal

    NTJ · 2 publications · 96 citations

    2

    h-index

  2. SSRN Electronic Journal

    Repository · 1 publications · 29 citations

    1

    h-index

  3. RePEc: Research Papers in Economics

    Repository · 1 publications · 18 citations

    1

    h-index

  4. Journal of Political Economy

    JPE · 1 publications · 303 citations

    1

    h-index

1–4