The article reports whether taxpayer behavior changed from 1986 (pre
reform) to 1988 and 1992 (post reform). The analysis also investigates
the influence of inflation on the charitable donations. The percentage of
taxpayers giving over $250 was analysed for both all the taxpayers and
those consistently in the low and high tax brackets. The lower-income
taxpayers were found to reduce their giving, contrary to expectations. The
middle-income taxpayers, in general, increased their giving, which was
expected and so took advantage of the superdeduction. The results of the
moderate high-income taxpayers were mixed. Taxpayers who had very high
incomes decreased their giving, as was expected.