Charitable Giving, Income, and Taxes: An Analysis of Panel Data
利用面板数据分析慈善捐赠、收入和税收之间的关系,为理解税收政策对捐赠行为的影响提供实证依据。
Charitable Giving, Income, and Taxes: An Analysis of Panel Data by Gerald E. Auten, Holger Sieg and Charles T. Clotfelter. Published in volume 92, issue 1, pages 371-382 of American Economic Review, March 2002