Effects of the Charitable Deduction on Contributions by Low Income and Middle Income Households: Evidence From the National Survey of Philanthropy
Michael J. Boskin, Martin Feldstein, Effects of the Charitable Deduction on Contributions by Low Income and Middle Income Households: Evidence From the National Survey of Philanthropy, The Review of Economics and Statistics, Vol. 59, No. 3 (Aug., 1977), pp. 351-354