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政大機構典藏 > 社會科學學院 > 經濟學系 > 期刊論文 > Item 140.119/60953

Please use this identifier to cite or link to this item: https://nccur.lib.nccu.edu.tw/handle/140.119/60953

Title:	Tax Incentives and Charitable Contributions--The Evidence from Censored Quantile Regression
Authors:	Lin,Hsin-yi;Lo,Kuang-Ta
Contributors:	政大經濟系
Date:	2012-12
Issue Date:	2013-09-16 17:30:22 (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:	[經濟學系] 期刊論文

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