Taxes and giving: new findings

  • Richard Steinberg


This paper surveys 24 studies, appearing since Clotfelter's (1985) book, which estimate the influence of tax incentives on personal donations in three countries. Studies employ new surveys, experimental data, and data corrected for tax evasion. Newly available panel data sets obtain conclusions which strongly challenge the traditional consensus that tax incentives are a powerful stimulus to giving. The paper also surveys theoretical developments. In particular, the traditional test for efficiency (price elasticity exceeding unity) is not generally appropriate.


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Copyright information

© Charities Aid Foundation 1990

Authors and Affiliations

  • Richard Steinberg
    • 1
  1. 1.Virginia Polytechnic Institute and State UniversityUSA

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