政大機構典藏-National Chengchi University Institutional Repository(NCCUR):Item 140.119/59161

English | 正體中文 | 简体中文 | Post-Print筆數 : 27 | Items with full text/Total items : 113648/144635 (79%)
Visitors : 51617939 Online Users : 521

RC Version 6.0 © Powered By DSPACE, MIT. Enhanced by NTU Library IR team.

Home ‧ Login ‧ Upload ‧ Help ‧ About ‧ Administer

政大機構典藏 > 社會科學學院 > 財政學系 > 期刊論文 > Item 140.119/59161

Please use this identifier to cite or link to this item: https://nccur.lib.nccu.edu.tw/handle/140.119/59161

Title:	Tax Incentives and Charitable Contributions -The Evidence from Quantile Regression
Authors:	Lin,Hsin-Yi;Lo,Kuang-Ta
Contributors:	政大財政系
Date:	2012-10
Issue Date:	2013-08-26 16:11:09 (UTC+8)
Abstract:	This paper investigates the relationship between tax price and charitable contributions using the censored quantile regression (QR) technique, which can provide a complete description of the whole distribution of giving, and data from US Internal Revenue Service individual tax returns. The findings of the present study are as follows. First, the price elasticities of charitable contributions are all negative and consistently decrease in absolute value along the quantiles. Second, donors at lower giving quantiles are price elastic but donors at higher quantiles are price inelastic. Third, the income elasticities are positive and increase along the quantiles. Lastly, the effects of wealth, age, marital status, and the number of dependents vary across quantiles. All the empirical results show that the censored QR offers better explanations on the relationship between tax incentives and charitable contributions.
Relation:	Pacific Economic Review, 17(4), 535-558
Data Type:	article
DOI 連結:	http://dx.doi.org/10.1111/j.1468-0106.2012.00599.x
DOI:	10.1111/j.1468-0106.2012.00599.x
Appears in Collections:	[財政學系] 期刊論文

Files in This Item:

File	Description	Size	Format
535558.pdf		308Kb	Adobe PDF2	1295	View/Open

社群 sharing

著作權政策宣告 Copyright Announcement

1.本網站之數位內容為國立政治大學所收錄之機構典藏，無償提供學術研究與公眾教育等公益性使用，惟仍請適度，合理使用本網站之內容，以尊重著作權人之權益。商業上之利用，則請先取得著作權人之授權。
The digital content of this website is part of National Chengchi University Institutional Repository. It provides free access to academic research and public education for non-commercial use. Please utilize it in a proper and reasonable manner and respect the rights of copyright owners. For commercial use, please obtain authorization from the copyright owner in advance.

2.本網站之製作，已盡力防止侵害著作權人之權益，如仍發現本網站之數位內容有侵害著作權人權益情事者，請權利人通知本網站維護人員(nccur@nccu.edu.tw)，維護人員將立即採取移除該數位著作等補救措施。
NCCU Institutional Repository is made to protect the interests of copyright owners. If you believe that any material on the website infringes copyright, please contact our staff(nccur@nccu.edu.tw). We will remove the work from the repository and investigate your claim.

Loading...