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Federal Tax Policy And Charitable Giving: Revisiting The 1985 Study By Charles T. Clotfelter, Mary Catherine Tinnon
Federal Tax Policy And Charitable Giving: Revisiting The 1985 Study By Charles T. Clotfelter, Mary Catherine Tinnon
MPA/MPP/MPFM Capstone Projects
This study was inspired and given its basic research design by a study conducted in 1985 by Charles T. Clotfelter, which sought to explain charitable giving by both individuals and corporations in relation to federal tax policy. Clotfelter determined that federal tax policy did influence charitable giving by corporations. The issue to be addressed here is, do the Clotfelter findings still hold true today?
The focus of this current study is on charitable giving by corporations only and the dataset was built from the same IRS Statistics of Income that Clotfelter used. Additional data were added from the Bureau of …