Charitable Giving in Life and at Death
David Joulfaian
Government of the United States of America - Department of the Treasury - Office of Tax Analysis
Rethinking Estate and Gift Taxation, pp. 350-374, 2001
Abstract:
This paper examines the pattern of charitable giving during life and at death. It employs a 10-year panel data of income tax returns and their associated estate tax returns. The income tax returns provide information on charitable contributions while the estate tax returns provide information on charitable bequests. The findings suggest a strong preference for charitable bequests over lifetime contributions in the case of the very wealthy. In contrast, contributions are the preferred mode of transfers for the less wealthy.
Number of Pages in PDF File: 29
Keywords: Charitable Gift, Bequests, Estate and Income Taxes
JEL Classification: D19, H24, H31
Accepted Paper Series
Suggested Citation
Joulfaian, David, Charitable Giving in Life and at Death. Rethinking Estate and Gift Taxation, pp. 350-374, 2001 . Available at SSRN: http://ssrn.com/abstract=905937
