Corpus ID: 55726122

Charitable Contributions by Low-and Middle-Income Taxpayers: Further Evidence With a New Method

  title={Charitable Contributions by Low-and Middle-Income Taxpayers: Further Evidence With a New Method},
  author={Y. S. Choe and Jinook Jeong},
  journal={National Tax Journal},
  • Y. S. Choe, Jinook Jeong
  • Published 1993
  • Economics
  • National Tax Journal
  • Examines whether charitable giving by individual taxpayers, including nonitemizers, is responsive to the deduction incentives provided by tax laws. Suggests that giving by low and middle income taxpayers is responsive to the price change arising from the charitable deduction. The mixed evidence of the existing literature reflects the failure to correct both biases at the same time. 
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