National Tax Journal · 1991 · 50 citations · 12 references
Reports compelling empirical support for portraying giving as a dynamic activity and that the charitable deduction should not be restricted or eliminated. Attempts to provide additional insight into taxation's net effect on giving using only a synthesis of prior panel studies.
12
Rajnish Mehra, Edward C. Prescott · Journal of Monetary Economics · 1985 · 5.7K citations
A. Buse, J. Kmenta · Journal of Business and Economic Statistics · 1988 · 729 citations
Federal Tax Policy and Charitable Giving
Henry J. Raimondo, Charles T. Clotfelter · Southern Economic Journal · 1986 · 288 citations
Optimal Taxation, Corporate Tax, Law +23
How taxes affect economic behavior
Journal of Macroeconomics · 1981 · 268 citations