Article

The Impact of Tax Policies on Living Organ Donations in the United States

Department of Medicine, Massachusetts General Hospital, Boston, MA, USA.
American Journal of Transplantation (Impact Factor: 6.19). 04/2012; 12(8):2133-40. DOI: 10.1111/j.1600-6143.2012.04044.x
Source: PubMed

ABSTRACT In an effort to increase living organ donation, fifteen states passed tax deductions and one a tax credit to help defray potential medical, lodging and wage loss costs between 2004 and 2008. To assess the impact of these policies on living donation rates, we used a differences-in-differences strategy that compares the pre- and postlegislation change in living donations in states that passed legislation against the same change in those states that did not. We found no statistically significant effect of these tax policies on donation rates. Furthermore, we found no evidence of any lagged effects, differential impacts by gender, race or donor relationship, or impacts on deceased donation. Possible hypotheses to explain our findings are: the cash value of the tax deduction may be too low to defray costs faced by donors, lack of public awareness about the existence of these policies, and that states that were proactive enough to pass tax policy laws may have already depleted donor pools with previous interventions.

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    • "ne marrow donors and the difficulty in matching between donors and recipients make natural experiments such as the ones exploited in this paper particularly important for determining how well such legislation performs in solving the severe organ and bone marrow shortage problem existing in the U . S . A few similar but more limited studies exist . Venkataramani et al . ( 2012 ) examined the effect of tax deductions for individuals on living organ donation . Bilgel ( 2011 ) and Wellington and Sayre ( 2011 ) studied tax deductions for individuals and leave legislation for state employees , but consider only organs and not bone marrow ( Bilgel ) and only kidneys ( Wellington and Sayre ) . In addition to the typ"
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