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Essays in contemporary tax law changes.

Biswas, Arpita.

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Essays in contemporary tax law changes.

Record Type:	Language materials, printed : Monograph/item
Title/Author:	Essays in contemporary tax law changes./
Author:	Biswas, Arpita.
Description:	114 p.
Notes:	Source: Dissertation Abstracts International, Volume: 71-10, Section: A, page: 3724.
Contained By:	Dissertation Abstracts International71-10A.
Subject:	Economics, General. -
Online resource:	http://pqdd.sinica.edu.tw/twdaoapp/servlet/advanced?query=3419253
ISBN:	9781124189475

Essays in contemporary tax law changes.
Biswas, Arpita.

Essays in contemporary tax law changes. - 114 p.

Source: Dissertation Abstracts International, Volume: 71-10, Section: A, page: 3724.

Thesis (Ph.D.)--Clemson University, 2010.

In the first essay, I provide estimates of price and income elasticities of charitable contributions which reveal substantial differences in giving patterns across different income groups. The paper develops an intertemporal model of giving which predicts that lowering current income taxes induces substitution away from current giving towards giving in future periods. Cragg's Generalized Tobit model applied to Consumer Expenditure data from 1997--2006 provides estimates of income and price elasticities conditioned upon contribution, which range between 0.17 to 0.81 and -0.50 to -1.16 respectively. Empirical analysis shows substantial evidence of intertemporal substitution, implying that if the difference between future and current prices increase by 1 percent, current period giving increases by 0.8 percent.

ISBN: 9781124189475Subjects--Topical Terms:

1017424
Economics, General.

Essays in contemporary tax law changes.
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020 $a 9781124189475
035 $a (UMI)AAI3419253
035 $a AAI3419253
040 $a UMI $c UMI
100 1 $a Biswas, Arpita. $3 1673021
245 1 0 $a Essays in contemporary tax law changes.
300 $a 114 p.
500 $a Source: Dissertation Abstracts International, Volume: 71-10, Section: A, page: 3724.
500 $a Adviser: Paul W. Wilson.
502 $a Thesis (Ph.D.)--Clemson University, 2010.
520 $a In the first essay, I provide estimates of price and income elasticities of charitable contributions which reveal substantial differences in giving patterns across different income groups. The paper develops an intertemporal model of giving which predicts that lowering current income taxes induces substitution away from current giving towards giving in future periods. Cragg's Generalized Tobit model applied to Consumer Expenditure data from 1997--2006 provides estimates of income and price elasticities conditioned upon contribution, which range between 0.17 to 0.81 and -0.50 to -1.16 respectively. Empirical analysis shows substantial evidence of intertemporal substitution, implying that if the difference between future and current prices increase by 1 percent, current period giving increases by 0.8 percent.
520 $a The second essay is an extension of the first, wherein I provide estimates of how reduction in income tax rates brought about by EGTRRA, 2001 and alternative tax rate regimes affect charitable contributions. Results from difference-in-difference analysis suggests that after Economic Growth Tax Relief Reconciliation Act (EGTRRA), itemizers reduced their contributions by 24% and the likelihood of contributions fell by 10%. While limiting the tax deductibility to 28% reduces price elasticity by 0.02 percentage points, a flat tax rate regime makes contributions 11 percentage points more price elastic compared to the progressive tax rate system.
520 $a The third essay focuses on another contemporary tax law change, reduction in capital gains and dividend tax rates brought about by Jobs and Growth Tax Relief and Reconciliation Act, 2003. I study two main impacts of the law change, the effect on portfolio allocation between retirement and non-retirement accounts and the effect on labor supply decisions. Difference-in-difference analysis using Health and Retirement Study finds that for the age group above 55, annual investments in IRA fall by $1 75 and the likelihood of holding IRAs fall by 11%. With respect to labor market behavior, annual labor supply for individuals who diversify their assets fall by 41 hours and about 9 individuals drop out of the labor force. Results using planned retirement age as a dependent variable shows increase in expected retirement age, indicating intertemporal substitution of labor supply.
590 $a School code: 0050.
650 4 $a Economics, General. $3 1017424
650 4 $a Economics, Finance. $3 626650
650 4 $a Economics, Labor. $3 1019135
690 $a 0501
690 $a 0508
690 $a 0510
710 2 $a Clemson University. $b Economics. $3 1023007
773 0 $t Dissertation Abstracts International $g 71-10A.
790 1 0 $a Wilson, Paul W., $e advisor
790 1 0 $a Maloney, Michael T. $e committee member
790 1 0 $a Warner, John T. $e committee member
790 1 0 $a Sauer, Raymond D. $e committee member
790 $a 0050
791 $a Ph.D.
792 $a 2010
856 4 0 $u http://pqdd.sinica.edu.tw/twdaoapp/servlet/advanced?query=3419253