Charitable Giving, Income, and Taxes: An Analysis of Panel Data

By Gerald E. Auten, Holger Sieg, C. Clotfelter. 2002

399 citations recorded by the source corpus.

Subfields: Economics and Econometrics, Gender Studies

View Paper: https://www.semanticscholar.org/paper/6a98bba12879f5e7bfa91f89e6659b66160c21fc

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Citations in the corpus

Matched Fundraising: Evidence from a Natural Field Experiment (2010, methodology): “Panel data studies [Auten et al 1992, Randolph 1995, Auten et al 2002, Tiehen 2001] using US data on tax returns over a period spanning two tax reforms, provide potentially exogenous sources of variation from which to identify price elasticities.”
Pay or Pray? The Impact of Charitable Subsidies on Religious Attendance (2004, neutral): “A recent study by Auten et al. (2002) questions these conclusions, however, and in particular, the parameterization of permanent income and price effects by simple multiyear averages. Using a more sophisticated decomposition of permanent and transitory effects, they estimate that there is in fact a ”
Small matches and charitable giving: Evidence from a natural field experiment (2011, methodology): “), and Auten et al. (2002) are ia rebate mechanisms (such as contributions can be used to oming) is a recent empirical government transfers.”
Does Price Matter in Charitable Giving? Evidence from a Large-Scale Natural Field Experiment (2007, neutral): “…tax incentives are a useful stimulus to giving (Peloza and Steel 2005). interpreting data 2006; Steven The reported results have compelled some leading scholars to argue that the overall evidence on the price effect is decidedly mixed (see, e.g., Steinberg 1990; Auten, Sieg, and Clotfelter 2002).”
Giving to Secular Causes by the Religious and Nonreligious: An Experimental Test of the Responsiveness of Giving to Subsidies (2004, methodology): “Auten et al. (2002) used data from an Internal Revenue Service 15-year panel of tax returns.”
Does Public Policy Crowd Out Private Contributions to Public Goods (2001, neutral): “tempting to distinguish between permanent and transitory price changes, Randolph (1995) found substantially lower price elasticities for permanent price changes, while Auten et al. (2001) report a price elasticity for permanent price changes of between -0.”
The Market for Charitable Giving (2011, background): “Our estimate is near the lower range of the elasticity of giving with respect to transitory price changes reported in Auten et al. (2002).”
A Literature Review of Empirical Studies of Philanthropy (2010, neutral): “A large number of studies have estimated the effects of tax price on philanthropy (see Abrams & Schmitz, 1978, 1984; Andreoni, 1993; Andreoni & Payne, 2003; Auten, Cilke, & Randolph, 1992; Auten et al., 2002; Barrett, 1991; Barrett, McGuirk, & Steinberg, 1997; Boskin & Feldstein, 1977; Brooks, 2003b”