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Replication data for: Are Tax Incentives for Charitable Giving Efficient? Evidence from France

Version
V0
Resource Type
Dataset
Creator
  • Fack, Gabrielle
  • Landais, Camille
Publication Date
2010-05-01
Description
  • 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)
Availability
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Relations
  • Is supplement to
    DOI: 10.1257/pol.2.2.117 (Text)
Publications
  • Fack, Gabrielle, and Camille Landais. “Are Tax Incentives for Charitable Giving Efficient? Evidence from France.” American Economic Journal: Economic Policy 2, no. 2 (May 2010): 117–41. https://doi.org/10.1257/pol.2.2.117.
    • ID: 10.1257/pol.2.2.117 (DOI)

Update Metadata: 2020-05-18 | Issue Number: 2 | Registration Date: 2019-12-08

Fack, Gabrielle; Landais, Camille (2010): Replication data for: Are Tax Incentives for Charitable Giving Efficient? Evidence from France. Version: V0. ICPSR - Interuniversity Consortium for Political and Social Research. Dataset. https://doi.org/10.3886/E116532