Wealth Taxation and Charitable Giving
利用挪威的准实验数据，研究发现财富税每提高1%会使慈善捐赠减少26%，而所得税扣除的自身价格弹性为-0.44，且宗教捐赠的弹性更大。
Abstract We use third-party reported data and two quasi-experiments from Norway to study how tax incentives affect charitable giving. First, using a shock to wealth tax exposure, we estimate the semi-elasticity of giving with respect to the after-tax return on wealth. Inconsistent with the notion that households accelerate giving to reduce future taxes, we find that a 1% wealth tax reduces giving by 26%. Second, using bunching at an income-tax deduction threshold, we estimate a moderate own-price elasticity of giving of -0.44. This elasticity exhibits little heterogeneity with respect to income and wealth but is considerably larger for religious giving.