Estimates of the Price Elasticity of Charitable Giving: A Reappraisal using 1985 Itemizer and Nonitemizer Charitable Deduction Data.
利用1985年美国四个州的分项扣除与非分项扣除纳税人数据，估计不同收入水平下慈善捐赠的价格弹性，发现传统假设不成立，且报告行为偏差修正后弹性为-0.67。
Abstract Traditionally studies of the demand for charitable contributions have utilized data restricted to taxpayers who itemize deductions (itemizers) and have employed models which assume constant price and income elasticities across income levels. During the period from 1982 through 1986 nonitemizers were allowed to deduct a portion of charitable contributions. In this study price and Income elasticities were estimated by income level using 1985 data for itemizers and nonitemizers in four states with different state-tax characteristics. The estimated demand equations differed significantly for itemizers and nonitemizers using ordinary least squares regression. The estimated price elasticity was -1.43 for itemizers and -8.50 for nonitemizers, and these estimates did not differ greatly over four Income levels. Since only 37.7 percent of nonitemizers claimed charitable contributions in this sample compared to 94.1 percent of itemizers, a maximum likelihood estimation technique was employed to correct for bias from taxpayer reporting behavior. After correcting for reporting behavior, nonitemizer charitable behavior was indiscernible from itemizer behavior, and the estimated price elasticity was -0.67. Price elasticity Increased with income level and exceeded one (in absolute value) only for the highest income level (over $1 00,000). The results call into question the usual assumptions of constant price elasticity across income levels, cast new doubts upon the standard specification of the equation used to estimate the demand for. charitable giving, and challenge the standard wisdom that the charitable contribution deduction is an efficient subsidy.