How Does the Incentive Effect of the Charitable Deduction Vary across Charities?
利用非营利组织层面的数据和各州各年的平均边际税率，估计了不同类型非营利组织的税收价格弹性，发现公共慈善机构的弹性约为-1.0，私人基金会约为-2.0，且扣除效应在组织类型间差异显著。
ABSTRACT: We examine how taxes affect donations given to nonprofit organizations and how this varies across nonprofit types. Most prior studies constrained tax price elasticities to be constant across nonprofits, primarily because the data do not provide donations by nonprofit type. Using nonprofit-level data and average marginal tax rates that vary across years and states, we estimate tax price elasticities by nonprofit type. We find an aggregate public charity elasticity of approximately −1.0 and a private foundation elasticity of approximately −2.0. These results suggest that the cost of the charitable contribution deduction is roughly proportional to its benefit for public charities, but that the deduction stimulates significant giving for private foundations. When we partition our elasticities across 24 public charity types, we find significant elasticities of −1.0 or larger for six types. This result suggests that the effect of the charitable contribution deduction varies significantly across nonprofit types. JEL Classifications: H2; H4; H7; L3; K34 Data Availability: The data are available from public sources identified in this study.