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題名 Tax Incentives and Charitable Contributions--The Evidence from Censored Quantile Regression
作者 Lin,Hsin-yi;Lo,Kuang-Ta
貢獻者 政大經濟系
日期 2012-12
上傳時間 16-Sep-2013 17:30:22 (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 http://dx.doi.org/10.1111/j.1468-0106.2012.00599.x
dc.contributor 政大經濟系en_US
dc.creator (作者) Lin,Hsin-yi;Lo,Kuang-Taen_US
dc.date (日期) 2012-12en_US
dc.date.accessioned 16-Sep-2013 17:30:22 (UTC+8)-
dc.date.available 16-Sep-2013 17:30:22 (UTC+8)-
dc.date.issued (上傳時間) 16-Sep-2013 17:30:22 (UTC+8)-
dc.identifier.uri (URI) http://nccur.lib.nccu.edu.tw/handle/140.119/60953-
dc.description.abstract (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.en_US
dc.format.extent 315799 bytes-
dc.format.mimetype application/pdf-
dc.language.iso en_US-
dc.relation (關聯) Pacific Economic Review, 17(4), 535-558en_US
dc.title (題名) Tax Incentives and Charitable Contributions--The Evidence from Censored Quantile Regressionen_US
dc.type (資料類型) articleen
dc.identifier.doi (DOI) 10.1111/j.1468-0106.2012.00599.xen_US
dc.doi.uri (DOI) http://dx.doi.org/10.1111/j.1468-0106.2012.00599.xen_US