Table Of Content

(cid:2) OUP CORRECTED PROOF–FINAL,3/8/2016, SPi (cid:2) (cid:2) (cid:2) Charitable Giving and Tax Policy (cid:2) (cid:2) (cid:2) (cid:2) (cid:2) OUP CORRECTED PROOF–FINAL,3/8/2016, SPi (cid:2) (cid:2) (cid:2) Studies of Policy Reform SeriesEditors DanielCohenandClaudiaSenik This series brings new and innovative policy research to the forefront of academicandpolicydebates. Itaddressesthewidestrangeofpolicies,frommacroeconomicstowelfare, publicfinance,trade,migration,andtheenvironment.Ithostscollaborative workundertheauspicesofCEPRandCEPREMAP. TitlesPublishedintheSeries TheEconomicsofClusters:LessonsfromtheFrenchExperience GillesDuranton,PhilippeMartin,ThierryMayer,andFlorianMayneris CulturalIntegrationofImmigrantsinEurope EditedbyYannAlgan,AlbertoBisin,AlanManning,andThierryVerdier HappinessandEconomicGrowth:LessonsfromDevelopingCountries EditedbyAndrewClarkandClaudiaSenik CharitableGivingandTaxPolicy:AHistoricalandComparativePerspective EditedbyGabrielleFackandCamilleLandais ProductivityPuzzlesAcrossEurope EditedbyPhilippeAskenazy,LutzBellmann,AlexBryson, andEvaMorenoGalbis LabourMarketandRetirementInteractions ANewPerspectiveonEmploymentforOlderWorkers EditedbyJean-OlivierHairaultandFrançoisLangot (cid:2) (cid:2) (cid:2) (cid:2) (cid:2) OUP CORRECTED PROOF–FINAL,3/8/2016, SPi (cid:2) (cid:2) (cid:2) Charitable Giving and Tax Policy A Historical and Comparative Perspective Edited by Gabrielle Fack and Camille Landais 1 (cid:2) (cid:2) (cid:2) (cid:2) (cid:2) OUP CORRECTED PROOF–FINAL,3/8/2016, SPi (cid:2) (cid:2) (cid:2) 3 GreatClarendonStreet,Oxford,OX26DP, UnitedKingdom OxfordUniversityPressisadepartmentoftheUniversityofOxford. ItfurtherstheUniversity’sobjectiveofexcellenceinresearch,scholarship, andeducationbypublishingworldwide.Oxfordisaregisteredtrademarkof OxfordUniversityPressintheUKandincertainothercountries ©CEPREMAP2016 Themoralrightsoftheauthorshavebeenasserted FirstEditionpublishedin2016 Impression:1 Allrightsreserved.Nopartofthispublicationmaybereproduced,storedin aretrievalsystem,ortransmitted,inanyformorbyanymeans,withoutthe priorpermissioninwritingofOxfordUniversityPress,orasexpresslypermitted bylaw,bylicenceorundertermsagreedwiththeappropriatereprographics rightsorganization.Enquiriesconcerningreproductionoutsidethescopeofthe aboveshouldbesenttotheRightsDepartment,OxfordUniversityPress,atthe addressabove Youmustnotcirculatethisworkinanyotherform andyoumustimposethissameconditiononanyacquirer PublishedintheUnitedStatesofAmericabyOxfordUniversityPress 198MadisonAvenue,NewYork,NY10016,UnitedStatesofAmerica BritishLibraryCataloguinginPublicationData Dataavailable LibraryofCongressControlNumber:2015960853 ISBN 978–0–19–872366–0 PrintedinGreatBritainby ClaysLtd,StIvesplc LinkstothirdpartywebsitesareprovidedbyOxfordingoodfaithand forinformationonly.Oxforddisclaimsanyresponsibilityforthematerials containedinanythirdpartywebsitereferencedinthiswork. (cid:2) (cid:2) (cid:2) (cid:2) (cid:2) OUP CORRECTED PROOF–FINAL,3/8/2016, SPi (cid:2) (cid:2) (cid:2) Acknowledgments ThisvolumegatherscontributionspresentedattheconferenceAltruism andCharitableGiving jointlyorganizedinMay2012bytheCenterfor Economic Research and its Applications (CEPREMAP), and the Public Policy group of the Centre for Economic Policy Research (CEPR). The conferencewashostedbyParisSchoolofEconomicsandsponsoredby CEPREMAP.Themotivationoftheconferencewastoprovideaforum forhigh-qualityworkinallareasrelatedtotheeconomicsofaltruism andcharitablegiving. The editors wouldlike to thankthe authors of the individualchap- ters, for their contributions and collaborative approach toward devel- opingthechapters.TheywouldalsoliketothankThomasPikettyand EmmanuelSaez,co-organizersoftheevent,andDanielCohen,director of CEPREMAP. We also thank all the conference participants for their helpful comments and suggestions. We are also very grateful to those whohavebeeninvolvedintheorganizationoftheevent,inparticular CatherineBluchetinandPatriciaGuezoatCEPREMAP,NadineClarkeat CEPRandSylvainRiffé-SternatPSE.Theviewsexpressedinthisvolume arethoseoftheauthorsanddonotnecessarilyrepresenttheviewsof CEPREMAP,CEPR,orPSE,oroftheauthors’affiliatedorganizations. v (cid:2) (cid:2) (cid:2) (cid:2) (cid:2) OUP CORRECTED PROOF–FINAL,3/8/2016, SPi (cid:2) (cid:2) (cid:2) (cid:2) (cid:2) (cid:2) (cid:2) (cid:2) OUP CORRECTED PROOF–FINAL,3/8/2016, SPi (cid:2) (cid:2) (cid:2) Contents ListofFigures ix ListofTables xi ListofContributors xiii 1. Introduction 1 GabrielleFack&CamilleLandais 2. CharitableGivingandEconomics 23 AnthonyB.Atkinson 3. CharitableGivingandTaxPolicyintheUS 35 CharlesT.Clotfelter 4. Philanthropy,TaxPolicy,andTaxCheating:ALong-Run PerspectiveonUSdata 61 GabrielleFack&CamilleLandais 5. CharitableDonationsandTaxReliefintheUK 115 KimberleyScharf&SarahSmith NameIndex 143 SubjectIndex 145 vii (cid:2) (cid:2) (cid:2) (cid:2) (cid:2) OUP CORRECTED PROOF–FINAL,3/8/2016, SPi (cid:2) (cid:2) (cid:2) (cid:2) (cid:2) (cid:2) (cid:2) (cid:2) OUP CORRECTED PROOF–FINAL,3/8/2016, SPi (cid:2) (cid:2) (cid:2) List of Figures 1.1 FractionofthePopulationReportingCharitableContributionsin DifferentSurveys 9 1.2 ReportedDonationsasaFractionofTotalIncomefortheTop 10%ofTaxpayersacrossCountries 12 1.3 ReportedDonationsasaFractionofTotalIncomeforTopIncome GroupsintheUSandCanada 13 1.4 EffectiveMarginalTaxRatesandReportedDonationsasa FractionofTotalIncomeforTop0.01%ofRichestTaxpayersin theUSandCanada 14 3.1 ContributionsasPercentofIncome 41 3.2 PriceofGivingCashatTopMarginalTaxRate,1960–2012 45 4.1 CharitableContributionsasaPercentageofTotalIncomeforTop IncomeGroups.UnitedStates,1917–2005 69 4.2 EffectiveMarginalTaxRatesandReportedDonationsasa FractionofTotalIncomeforTop0.01%ofRichestTaxpayersin theUS,1917–2005 70 4.3 EffectiveMTRonEarnedIncomeandContributionsasPercentage ofTotalIncome.Top10%toTop5%(P90–95)DefinedExcluding KGains 71 4.4 EffectiveMTRonEarnedIncomeandContributionsasPercentage ofTotalIncome.Top5%toTop1%(P95–P99)DefinedExcluding KGains 72 4.5 NumberofNewFoundationsCreatedandFoundations Terminated,UnitedStates,1960–1972 88 4.6 PercentageofTotalContributionsGoingtoEachRecipientArea, UnitedStates,1940–1974 89 4.7 PercentageofHouseholdswithCharitableTrustorCharitable FoundationbyIncomeLevel,UnitedStates,1973 90 4.8 TotalContributionsbyIncomeGroup,UnitedStates,1960–1980 91 ix (cid:2) (cid:2) (cid:2) (cid:2)

Charitable giving and tax policy : a historical and comparative perspective PDF

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Publication Year:	2016
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Language:	English
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