Aaron S. Edlin (University of California, Berkeley) has published The Choose-Your-Charity Tax: A Way to Incentivize Greater Giving, The Economists Voice, Vol. 2: No. 3, Article 3 (Aug. 31, 2005) (Berkeley Electronic Press). Here is the abstract:
Why don’t people give more to charity? One reason is that the problems will be there whether individuals give or not. Here is a policy — inspired by the matching grants that charities use so effectively — that could actually make a real difference.
