Key points are not available for this paper at this time.
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
Boskin et al. (Mon,) studied this question.
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