DISCUSSION OF The Effect of Tax Policy on Charitable Contributions: The Case of Nonitemizing Taxpayers.
本文讨论了一项关于税收政策如何影响非逐项扣除纳税人慈善捐赠的研究，分析了税收减免导致的收入损失、逐项扣除与非逐项扣除者的行为差异，以及逃税问题对价格效应识别的影响。
Abstract Offers a discussion of the article entitled "The Effect of Tax Policy on Charitable Contributions: The Case of Nonitemizing Taxpayers," by Amy E. Dunbar and John Phillips in this issue of "The Journal of American Taxation." Discussion of the effect of tax policy on charitable contributions in the case of nonitemizing taxpayers; Comments on the tax revenues lost by the deductibility of charitable contributions; Differences in behavior between itemizers and nonitemizers; Measurable and unmeasurable individual characteristics; Decision to deduct versus the price of deduction; Importance of the impact of anticipated price changes to understanding the behavior of this data; Taxpayer education and incomplete adjustment; Problem of evasion in isolating a price effect; Conclusions.