Are Tax Incentives for Charitable Giving Efficient? Evidence from France

• 成果类型: Article
• 署名作者: Fack, Gabrielle; Landais, Camille
• 署名单位: Barcelona School of Economics; Pompeu Fabra University; University of California System; University of California Berkeley
• 刊物名称: AMERICAN ECONOMIC JOURNAL-ECONOMIC POLICY
• ISSN/ISSBN: 1945-7731
• DOI: 10.1257/pol.2.2.117
• 发表日期: 2010
• 页码: 117-141
• 关键词: censored quantile regression; income; Donations; taxation; IMPACT

摘要

This paper estimates the effect of tax incentives for charitable contributions in France. We focus on two reforms that increased the non-refundable tax credit rate for charitable contributions by 32 percent. We use a difference-in-difference identification, comparing the evolution of contributions for groups of households with similar income, but different taxable status due to differences in family size. We control for censoring issues and investigate distributional effects using a three-step censored pantile regression estimator. We find that the price elasticity of contributions is relatively small, but tends to increase with the level of gifts. (JEL D14, D64, H24)