The Extent and Efficacy of State Charitable Contribution Income Tax Credits

Duquette, Nicolas; Graddy‐Reed, Alexandra; Phillips, Mark D.

doi:10.2139/ssrn.3201841

Cited by 2 publications

(3 citation statements)

References 22 publications

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“…While a variety of studies show that the federal charitable giving deduction induces a significant giving response, Duquette et al. (2018) find that state charitable giving credits have no significant impact on donor contributions. Our analysis shows that the design of state charitable giving credits determines the subsequent donor response.…”

Section: Discussionmentioning

confidence: 99%

“…Duquette et al. (2018) consider the impact of 46 state‐level charitable tax credits offered by 23 states and find that their collective effect on giving was smaller than the federal deduction and not statistically significant. Hungerman and Ottoni‐Wilhelm (2016) and Teles (2016) find modest donor responses to $200 charitable giving credits offered by Indiana and Arizona.…”

Section: Introductionmentioning

confidence: 99%

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Do tax credits benefit charities? Evidence from two states

Gupta,

Spreen

2023

Contemporary Economic Policy

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This paper considers the effect of state charitable giving tax credits on the contribution revenues of eligible charities. Using event studies paired with Form 990 data, we detect no significant change in contributions to qualified nonprofits after the elimination of a $100 per taxpayer credit by Michigan. By contrast, we find a significant increase in contributions to qualified charities following the introduction of a $10,000 per taxpayer credit by North Dakota that persists for several years. The results suggest that placing a large cap on charitable giving tax credits induces stronger donor responses.

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Section: Discussionmentioning

confidence: 99%

Section: Introductionmentioning

confidence: 99%

Do tax credits benefit charities? Evidence from two states

Gupta,

Spreen

2023

Contemporary Economic Policy

View full text Add to dashboard Cite

show abstract

“…Where available, 95% confidence intervals are plotted with the point estimates. For example, Drouvelis and Marx (2019) and Duquette et al (2018) provide both point estimates and standard errors, while Tonin and Vlassopoulos (2017) report only point estimates. For studies that report the amount donated for multiple income levels (Andreoni and Vesterlund, 2001;Cherry and Shogren, 2008;Oxoby and Spraggon, 2008;Erkal et al (2011) and Tonin and Vlassopoulos, 2017), we derive the income effect as a slope.…”

Section: Effect Per Additional Dollarmentioning

confidence: 99%