Date

8-6-2025

Department

Helms School of Government

Degree

Doctor of Philosophy in Public Policy (PhD)

Chair

William Scott Wilson

Keywords

Behavioral Economics, Christianity, Tax Cuts and Jobs Act, Charitable Behavior

Disciplines

Economics

Abstract

The Tax Cut and Jobs Act was tax legislation in the United States that affected the charitable giving tax deduction. The problem is that neoclassical economics assumes that a decrease in charitable tax deductions will decrease charitable behavior. The purpose of the study is to understand how Christian influence impacts charitable behavior after a decrease in the charitable tax deduction. The study’s methodology will be mixed methods. The study’s design will be an explanatory sequential cross-unit case study. The study sample consists of Christian and public university alumni associations. The data will be collected in two ways. First, data will be collected from the Internal Revenue Service (IRS) Form 990. Second, data will be collected from public online communication and social media from the alumni associations. The quantitative data analysis will use descriptive statistics, comparative mean tests, and fixed effect modeling tests. The qualitative data will be analyzed using inductive coding. The study aims to answer research questions about public tax policy and economic theory. The research questions seek to understand how Christianity, tax policy, and charitable behavior interact. The public policy ramifications are understanding how Christian influence impacts tax policy outcomes. The study's significance expands on how behavioral economic theory incorporates Christian influence on charitable behavior.

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Economics Commons

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