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The Sensitivity of Charitable Giving to the Timing and Salience of Tax Credits

Ross Hickey, Bradley Minaker, and A. Abigail Payne

Abstract:

This paper explores the role of the timing and salience of tax incentives on reported tax filer giving. We find that moving the timing of reporting of gifts on one's tax returns closer to the timing of giving increases average donations by approximately 9 percentage points. We discuss the policy implications of our results along with the implications for our understanding of the tax price elasticity of charitable giving.

Citation

Ross Hickey, Bradley Minaker, and A. Abigail Payne (2019), The Sensitivity of Charitable Giving to the Timing and Salience of Tax Credits , National Tax Journal, 72:1, pp. 79-110

DOI: dx.doi.org/10.17310/ntj.2019.1.03