电竞王者直播网址

You may be able to download this chapter for free via the Document Object Identifier .

We estimate the tax price elasticity of charitable giving using newly available data from the Panel Study of Income Dynamics spanning 2001–17. We find that households that always itemize are less sensitive to changes in the tax treatment of donations than households that switch itemizing status. We apply these results to the provisions of the Tax Cuts and Jobs Act of 2017, taking into account the marginal propensity to donate from the increase in disposable income expected for most households, and we predict significant reductions in charitable giving.