Author Jerald Schiff presents a framework within which charitable behavior can be understood from an economist's viewpoint. He stresses the impact of various government fiscal policies on charitable giving, an issue of increasing importance in light of social welfare spending cuts and the Tax Reform Act of 1986.

The book begins with an introduction of the issues involved and an explanation of how an economic analysis differs from that of other disciplines. Chapter 2 introduces the basic model of giving employed throughout the book. Using this model, he describes conditions under which...