Charitable contributions and intergenerational transfers
Charitable contributions and intergenerational transfers
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DOI：
10.1016/0047-2727(94)01475-2
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发表时间：
1996-01-01
影响因子：
9.8
通讯作者：
Joulfaian, D
中科院分区：
文献类型：
--
作者：
Auten, G;Joulfaian, D
本文研究了遗赠税和子女收入对父母终生慈善捐款的影响。使用匹配的父母和子女所得税记录，结果显示捐款相对于遗赠税价的正弹性为 0.6。论文还发现，孩子的收入会影响父母为慈善事业捐款的金额。结果显示，父母捐款相对于子女收入的正弹性高达0.14，这意味着当子女生活状况较好时，父母可能会增加慈善捐赠。
This paper investigates the effects of bequest taxes and the income of children on the lifetime charitable contributions of parents. Using matched income tax records for parents and children, the results show a positive elasticity of 0.6 for contributions with respect to the tax price of bequests. The paper also finds that the income of children affects the amount that parents contribute to charity. The results show a positive elasticity of up to 0.14 for contributions by parents with respect to the income of children, implying that when children are better off, parents are likely to increase charitable giving.