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1050 Massachusetts Avenue after-tax price AGE R2 allow a deduction Author Title Date bias Bureau of Economic capital gains cash and assets Clotfelter 1980 correct cross-section studies Daniel Feenberg deductions for charitable demand for charitable disposable income distribution of income dollar of charitable donated to charity Economic Research estimated coefficient excluded explanatory variable federal definitions federal tax rates Federal tax return Feldstein and Taylor functional form gross income Grossman Identification in Tax-Price income and deductions independent of personal independent variables instrumental variable estimator itemized deductions less than 65 linear regression ln(P marginal tax rates marital status National Bureau NBER WORKING PAPER Nevertheless Pension personal characteristics plim point estimate price coefficient price elasticity price of giving revenues selection bias Shavell specification standard deduction standard error subsidy rate Tax Foundation tax liability tax return data tax-price coefficients tax-price elasticity taxable income tion Transmission Mechanism wealth proxy Yitzhaki Zvi Griliches