Are Charitable Giving and Religious Attendance Complements or Substitutes? The Role of Measurement Error

Government policies sometimes cause unintended consequences for other potentially desirable behaviors. One such policy is the charitable tax deduction, which encourages charitable giving by allowing individuals to deduct giving from taxable income. Whether charitable giving and other desirable behaviors are complements or substitutes affect the welfare benefit of the deduction—complements increase the benefit, while substitutes decrease the benefit. This paper focuses on the effect of the deduction on one behavior in particular: religious attendance. Using data from the Independent Sector Survey of Giving and Volunteering, I estimate a tax price elasticity for religious attendance of ?0.4, which implies that charitable giving and religious attendance are complements. I resolve the difference between my estimate and a recent estimate by W. S. Gruber (2004) that implies charitable giving and religious attendance are substitutes. While Gruber imputes itemization status, an important factor in calculating tax incentives, I use survey‐reported itemization status. This imputation creates a large amount of non‐classical measurement error. I show that the measurement error is responsible for the disparate results: If I also impute itemization status, I obtain similar results as Gruber.     

The Allen priority/consequence model as a behavioral approach to reduction of high risk behavior in youth

Youth violence in America has grown to insurmountable levels. Homicide is now the third leading cause of death for youth ages 5–14, the second leading cause of death for those ages 15–24 and the number one cause of death among black males ages 15–34. With increased levels of violence and senseless killings across the nation, there is a need to explore behavioral and environmental causes of high risk behavior and various types of interventions to decrease antisocial behavior. Violence prevention should be approached comprehensively from a myriad of approaches and levels of prevention and intervention that should infiltrate individuals, homes, schools, communities and systems.

Numerous types of theories are being designed, implemented and evaluated to decrease and prevent unhealthy behaviors. While there is a need to continue to refine intervention and containment strategies, a preventative approach to addressing root causes of antisocial behaviors needs to be considered as we comprehensively look at interventions for violence prevention. The purpose of this article is to add to the body of research a theory, the Priority/ Consequence model, which depicts interrelated dynamic behavioral and societal variables that can influence, positively or negatively, attitudes, values and beliefs that establish prioritized behaviors that produce consequences.     

Parenting Style and Bullying and Victimization: Comparing Foreign-Born Asian,U.S.-Born Asian,and White American Adolescents

Journal of Family Violence - The purpose of the study is to explore whether the association between types of parenting styles and bullying and victimization are similar across White American,...