GIFTS OF MONEY AND GIFTS OF TIME - ESTIMATING THE EFFECTS OF TAX PRICES AND AVAILABLE TIME
成果类型：
Article
署名作者：
BROWN, E; LANKFORD, H
署名单位：
State University of New York (SUNY) System; University at Albany, SUNY
刊物名称：
JOURNAL OF PUBLIC ECONOMICS
ISSN/ISSBN：
0047-2727
DOI：
10.1016/0047-2727(92)90032-B
发表日期：
1992
页码：
321-341
关键词：
摘要：
We develop a model that recognizes interdependence between individuals' charitable cash donations and volunteer labor. Using survey data, we estimate giving functions jointly, allowing a binding non-negativity constraint in one giving equation to affect the form of the other. The tax price of money giving is significant in all equations, with estimated elasticities of -1.7 for money giving, -2.1 for women's time, and -1.1 for men's time. The complementarity between volunteer labor and cash donations suggests that the effect of tax policy on philanthropy is understated by considering monetary donations alone.
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