Essays on Charitable Organizations and Public Policy
Posted on:2015-12-29
Degree:Ph.D
Type:Dissertation
University:Columbia University
Candidate:Marx, Benjamin M
Full Text:PDF
GTID:1476390017498779
Subject:Economics
Abstract/Summary:
The dissertation analyzes public policies of subsidization and regulation in three contexts. Chapter 1 develops a dynamic bunching empirical design and uses it to estimate the compliance cost that IRS reporting requirements impose on public charities. Chapter 2 estimates the effects of tax and enforcement provisions of the Tax Reform Act of 1969 on charitable foundations and their donors. Chapter 3 estimates the impact of Pell Grant aid on student attainment and borrowing.