Brief
Technical Methodology Report
December 23, 2019
Until now TPC’s basic distributional analysis did not separately examine charitable contributions. As part of this research project, we have created a new module that extends the capacity of our microsimulation model to simulate the effect of proposed policy changes on charitable contributions. This brief includes an explanation of the technical methodology behind the chartbook, “Tax Incentives for Charitable Contributions,” released on November 12, 2019.