On the desirability of taxing charitable contributions

We develop a model that allows for public goods and status signaling through charitable contributions. This model provides a unified framework in which contributions are driven both by altruism and status signaling. We use this setup to re-examine the conventional practice of rendering a favorable tax treatment to charitable contributions.

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Year of publication:	2007
Authors:	Blumkin, Tomer ; Sadka, Efraim
Publisher:	Munich : Center for Economic Studies and ifo Institute (CESifo)
Subject:	Spende \| Steuerbegünstigung \| Öffentliches Gut \| Optimale Besteuerung \| Altruismus \| Sozialer Status \| Signalling \| Verteilungswirkung \| Theorie

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Series:	CESifo Working Paper ; 1900
Type of publication:	Book / Working Paper
Type of publication (narrower categories):	Working Paper
Language:	English
Other identifiers:	529372223 [GVK] hdl:10419/25945 [Handle]
Classification:	H2 - Taxation, Subsidies, and Revenue ; D6 - Welfare Economics
Source:	EconStor

Persistent link: https://www.econbiz.de/10010264058