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American Economic Journal: Economic Policy: Vol. 2 No. 2 (May 2010)

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Are Tax Incentives for Charitable Giving Efficient? Evidence from France

Article Citation

Fack, Gabrielle, and Camille Landais. 2010. "Are Tax Incentives for Charitable Giving Efficient? Evidence from France." American Economic Journal: Economic Policy, 2(2): 117-41.

DOI: 10.1257/pol.2.2.117

Abstract

This paper estimates the effect of tax incentives for charitable contributions in France. We focus on two reforms that increased the nonrefundable 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 quantile 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)

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Authors

Fack, Gabrielle (U Pompeu Fabra and Barcelona Graduate School of Economics)
Landais, Camille (U CA, Berkeley)

JEL Classifications

D14: Personal Finance
D64: Altruism
H24: Personal Income and Other Nonbusiness Taxes and Subsidies; includes inheritance and gift taxes

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