Are Tax Incentives for Charitable Giving Efficient? Evidence from France
利用法国两次提高慈善捐赠税收抵免率的改革，通过双重差分法估计捐赠的价格弹性，发现弹性较小但随捐赠额增加而增大。
This paper estimates the effect of tax incentives for charitable contributions in France. We focus on two reforms that increased the nonrefundable tax credit rate for charitable contributions by 32 percent. We use a difference-in-difference identification, comparing the evolution of contributions for groups of households with similar income, but different taxable status due to differences in family size. We control for censoring issues and investigate distributional effects using a three-step censored quantile regression estimator. We find that the price elasticity of contributions is relatively small, but tends to increase with the level of gifts.