NBER

Benjamin Priday

Department of Economics
TAMU 4228
College Station, TX 77843

E-Mail: EmailAddress: hidden: you can email any NBER-related person as first underscore last at nber dot org
Institutional Affiliation: Texas A&M University

NBER Working Papers and Publications

May 2020Generosity Across the Income and Wealth Distributions
with Jonathan Meer: w27076
Despite widespread interest, there is little systematic evidence on the relationship between income, wealth, and charitable giving. We use the Panel Study of Income Dynamics to provide descriptive statistics on this relationship. We find that, irrespective of specifica­tion, donative behavior increases with greater resources.
November 2019Tax Prices and Charitable Giving: Projected Changes in Donations under the 2017 Tax Cuts and Jobs Act
with Jonathan Meer
in Tax Policy and the Economy, Volume 34, Robert A. Moffitt, editor
We estimate the tax price elasticity of charitable giving using newly available data from the Panel Study of Income Dynamics spanning 2001–17. We find that households that always itemize are less sensitive to changes in the tax treatment of donations than households that switch itemizing status. We apply these results to the provisions of the Tax Cuts and Jobs Act of 2017, taking into account the marginal propensity to donate from the increase in disposable income expected for most households, and we predict significant reductions in charitable giving.
Tax Prices and Charitable Giving: Projected Changes in Donations Under the 2017 TCJA
with Jonathan Meer: w26452
We estimate the tax price elasticity of charitable giving using newly-available data from the Panel Study of Income Dynamics spanning 2001-2017. We find that households that always itemize are less sensitive to changes in the tax treatment of donations than house-holds that switch itemizing status. We apply these results to the provisions of the Tax Cut and Jobs Act of 2017, taking into account the marginal propensity to donate from the increase in disposable income expected for most households, and predict significant reductions in charitable giving.

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