- Charitable Contributions and Tax Price Elasticities
for Nonitemizing Taxpayers.
DAVID H. EATON (*) This paper uses a balanced panel of taxpayers to examine the price and income elasticities for charitable contributions for nonitemizing taxpayers....
- Charitable contributions to international relief and
development.
INTRODUCTION In the past 20 years, economists have devoted considerable effort to investigating the determinants of private charitable giving. Research interest in charitable behavior stems ......
- S CORP DATA.
Also featured in the 2001 issue of the Statistics of Income Bulletin is an analysis of S corp returns for 1998. Some 53.3 percent of ......
- An examination of taxpayer preference for aggressive
tax advice.
Introduction Only recently have researchers begun to address the role of the tax practitioner in the U.S. income tax system. Most of this work addresses ......
- Behavioral responses to the estate tax: inter vivos
giving.
INTRODUCTION As the description of the estate and gift tax law presented earlier in this volume indicates, the tax burden facing large estates can be ......
- S corp data
Also featured in the 2001 issue of the Statistics of Income Bulletin is an analysis of S corp returns for 1998. Some 53.3 percent of ......
- The statistics producers' corner: international
statistical studies.
The statistical programs of the Statistics of Income (SOI) Division of the Internal Revenue Service, their legislative origins, customers, operations, and studies were described in ......
- Private foundation assets up 16%.
The total fair market value of assets for private foundations grew 16 percent in 1998 from 1997 to $397.1 billion. Investment assets represent 96 percent ......
- Interesting stats
HEADNOTE IRS News The IRS has released preliminary statistics for Tax Year 1999 indicating that taxpayers filed 127.1 million U.S. individual income tax returns, an ......
- Treat as a theft loss or a capital
loss?
THE ENRON, TYCO, WORLDCOM, AND ANDERSEN cases, which led to criminal charges and convictions, have raised some interesting tax planning questions for those taxpayers realizing ......
- A primer on Montana taxes.
Taxes are the subject of perennial debate in Montana. The charts in this article are intended to provide a factual basis for discussing the state's ......
- Cash-Out Refinancing: Check It Out Carefully
IMAGE ILLUSTRATION 1 Cash-out refinancing has been a popular option in recent years because it can generate cash today while leaving monthly mortgage payments unchanged....
- Philanthropy under the new tax law: An issue of life or death?
Consider this hypothetical situation: With news of the estate tax repeal, 65-year-old widower John Jeremiah, founder and recently retired CEO of Jerematics, decided to reevaluate ......
- Wife granted innocent spouse relief from
husband's disallowed deductions.
Rebecca Reser was married to Don Reser from 1974 until their divorce in 1991. Both were personal injury defense lawyers. In 1984, Don created a ......