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Related, from Philanthropy Daily:
"Non-profit leaders understand that a reduced limit on tax deductions for charitable giving would crimp the giving of wealthy donors. While one might wish that wealthy donors might give just as much when the tax incentive was reduced, non-profit leaders recognize that this simply isn’t the case. Why? Economists have a straightforward explanation of such behavior: people buy less of something when its price goes up. Economists call this the 'price elasticity of demand,' which is a measure of how much demand for a good stretches as its price drops and how much amount demand for a good contracts as its price rises."