دانلود کتاب Charitable giving and tax policy : a historical and comparative perspective

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Content: Cover
Charitable Giving and Tax Policy: A Historical and Comparative Perspective
Copyright
Acknowledgments
Contents
List of Figures
List of Tables
List of Contributors
1: Introduction
1.1 A Rich History of Tax Policies
1.1.1 United States
1.1.2 Canada
1.1.3 France
1.1.4 Denmark
1.2 What Can We Learn from Tax Data?
1.3 Behavioral Responses to Tax Policies
1.3.1 Price Elasticities
1.3.2 Matching vs Rebate
1.3.3 Tax Cheating
1.4 Welfare and Policy Implications
1.5 Organization of the Volume
1.6 Glossary
References
2: Charitable Giving and Economics
2.1 Introduction 2.2 The Motives for Giving2.3 Lifetime Giving and Charitable Bequests
2.4 The Welfare Economics of Giving
2.5 Conclusions
References
3: Charitable Giving and Tax Policy in the US
3.1 American Exceptionalism, the Social Contract, and Charitable Giving
3.2 The Basics of the US Income Tax Policy
3.3 The Outsized Role of the Rich
3.4 Ongoing Issues in US Tax Policy and Charitable Giving
3.5 Conclusion
Acknowledgments
References
4: Philanthropy, Tax Policy, and Tax Cheating: A Long-Run Perspective on US data
4.1 Introduction 4.2 The Long-run of Charitable Contributions by the Very Wealthy4.2.1 Elasticity of Reported Contributions: Long-term Perspective
DATA & STRATEGY
RESULTS
4.3 Charitable Giving Policy in the Presence of Tax Cheating
4.3.1 A Model of Optimal Subsidy in the Presence of Tax Cheating
A SIMPLE CASE: UNIT ELASTICITY RULE WITH AND WITHOUT TAX CHEATING
A MODEL OF OPTIMAL SUBSIDY WITH TAXCHEATING
4.3.2 A Natural Experiment on Tax Enforcement
UNITED STATES, 1969: TIGHTENING OF THE RULES REGULATING PRIVATE FOUNDATIONS
DATA AND STRATEGY
RESULTS
CALIBRATION
Conclusion Appendix 4.A: Long-term series on contributions and effective marginal tax rates by income groupContributions
Effective Marginal Tax Rates
References
5: Charitable Donations and Tax Relief in the UK
5.1 Introduction
5.2 Tax Relief on Giving
5.2.1 Gift Aid
5.2.2 Payroll Giving
5.2.3 Gifts of Shares and Property
5.2.4 Inheritance Tax
5.3 Framework for Considering the Effects of Match and Rebate
5.4 Survey Evidence on Match and Rebate
5.5 Results
5.6 Heterogeneity of Responses across Donors
5.6.1 Reclaimers versus Non-reclaimers
5.6.2 Level of Understanding 5.6.3 Size of Contributions5.6.4 Adjusters/Non-adjusters
5.7 Conclusions and Policy Implications
Acknowledgments
Appendix 5.A1: Presentation of the Scenarios
Initial donation
Introduction to scenarios
Example
References
Name Index
Subject Index.