Tax Prices and Charitable Giving: Projected Changes in Donations Under the 2017 TCJA
---- Acknowledgments ----
We thank Jeffrey Brown, Dan Hungerman, Wojciech Kopczuk, John List, Benjamin Marx, Robert Moffitt, Mark Ottoni-Wilhelm, and participants at the NBER Tax Policy and the Economy conference for comments. Daniel Feenberg provided valuable insight into the NBER TAXSIM program and Mark Ottoni-Wilhelm into the Panel Study of Income Dynamics data. The views expressed herein are those of the authors and do not necessarily reflect the views of the National Bureau of Economic Research.