中文摘要
《减税与就业法案》（TCJA）包含若干降低逐项扣除申报者占比的条款，从而提高了慈善捐赠的税后净价格。其中两项条款是将标准扣除额提高近一倍，以及对州和地方税（SALT）缴款的扣除额设置10,000美元上限。这些条款对纳税人行为的影响在不同地理区域并不一致。在初始州和地方税较低的地区，10,000美元上限对许多纳税人不构成约束，逐项扣除率仅小幅下降。初始SALT缴款较高的地区则出现了更大幅度的逐项扣除率下降。本文利用这种地理差异，考察TCJA条款是否影响了慈善组织收到的捐赠。通过分析美国国税局990表格中的组织层面数据，我发现，在SALT扣除上限约束最强的县，慈善组织收到的捐赠在税制调整后相对下降了1.5%。
Abstract
The Tax Cuts and Jobs Act (TCJA) included provisions that reduce the share of filers who itemize deductions, raising the net-of-tax price of gifts to charity. Two such provisions are the near-doubling of the standard deduction and the introduction of a $10,000 cap on the deduction for state and local tax (SALT) payments. The effects of these provisions on taxpayer behavior were not uniform across geographic areas. In locations with initially low state and local taxes, where the $10,000 cap is not binding for many taxpayers, there were small declines in itemization rates. Areas with initially high SALT payments saw larger declines in itemization. This paper makes use of geographic variation to investigate whether TCJA provisions affected gifts received by charitable organizations. Analyzing organization-level data from IRS Form 990, I find that charitable organizations located in counties where the SALT cap is most binding experienced a 1.5 % relative decline in contributions after the tax change.