National Tax Journal · 1992 · 70 citations · 4 references
Public AffairsEconomicsPublic FinanceFiscal PolicyPublic EconomicsTaxationCharitable DeductionCharitable GivingCorporate GivingFiscal ReformTax IncentivesTax ReformTax Incentives For Donations
Examines 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.
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Federal Tax Policy and Charitable Giving
Henry J. Raimondo, Charles T. Clotfelter · Southern Economic Journal · 1986 · 288 citations
Public Affairs, Economics, Tax Law +17