Half of Wealthy Americans Say Taxes Don't Affect Their Giving, Study Finds

With respect to the estate tax, 10 percent said they would donate less money if that provision were eliminated, while 37 percent said they would give more.

“There are so many considerations that go into not only why you give, but also how and where you give,” said Claire Costello, a Bank of America executive who works with wealthy donors. Tax incentives are “one among many.”