THE CROWDING-OUT EFFECT OF GOVERNMENTAL TRANSFERS ON PRIVATE CHARITABLE CONTRIBUTIONS: CROSS-SECTION EVIDENCE
- 1 December 1984
- journal article
- research article
- Published by University of Chicago Press in National Tax Journal
- Vol. 37 (4) , 563-568
- https://doi.org/10.1086/ntj41791986
Abstract
Using data from 1979 itemized tax returns, this paper investigates the quantitative effect that state-level social-welfare transfers have upon private-charitable giving. The empirical estimates suggest that the need of recipients and the level of governmental aid play significant and substantial roles in determining private charitable contributions.Keywords
This publication has 3 references indexed in Scilit:
- A Positive Model of Private Charity and Public TransfersJournal of Political Economy, 1984
- Tax incentives and charitable giving: evidence from a panel of taxpayersJournal of Public Economics, 1980
- THE INCOME TAX AND CHARITABLE CONTRIBUTIONS: PART I—AGGREGATE AND DISTRIBUTIONAL EFFECTSNational Tax Journal, 1975