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    題名: Tax Incentives and Charitable Contributions -The Evidence from Quantile Regression
    作者: Lin,Hsin-Yi;Lo,Kuang-Ta
    貢獻者: 政大財政系
    日期: 2012-10
    上傳時間: 2013-08-26 16:11:09 (UTC+8)
    摘要: This paper investigates the relationship between tax price and charitable contributions using the censored quantile regression (QR) technique, which can provide a complete description of the whole distribution of giving, and data from US Internal Revenue Service individual tax returns. The findings of the present study are as follows. First, the price elasticities of charitable contributions are all negative and consistently decrease in absolute value along the quantiles. Second, donors at lower giving quantiles are price elastic but donors at higher quantiles are price inelastic. Third, the income elasticities are positive and increase along the quantiles. Lastly, the effects of wealth, age, marital status, and the number of dependents vary across quantiles. All the empirical results show that the censored QR offers better explanations on the relationship between tax incentives and charitable contributions.
    關聯: Pacific Economic Review, 17(4), 535-558
    資料類型: article
    DOI 連結: http://dx.doi.org/10.1111/j.1468-0106.2012.00599.x
    DOI: 10.1111/j.1468-0106.2012.00599.x
    顯示於類別:[財政學系] 期刊論文

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