Taxes and Corporate Giving to Charity

An extensive body of the literature has examined the determinants of individual giving to charity. Indeed, the role of the personal income tax continues to attract considerable attention. In contrast, very few have explored the effects of taxes on corporate giving. This paper represents an attempt to fill this void. It employs a large sample of corporate tax returns and finds that taxes are an important consideration in corporate giving

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Year of publication:	[2006]
Authors:	Carroll, Robert
Other Persons:	Joulfaian, David (contributor)
Publisher:	[2006]: [S.l.] : SSRN
Subject:	Unternehmen \| Enterprise \| Fundraising \| Körperschaftsteuer \| Corporate income tax

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Extent:	1 Online-Ressource (25 p)
Type of publication:	Book / Working Paper
Language:	English
Notes:	In: Public Finance Review, Vol. 33, No. 3, pp. 300-317, May 2005
Classification:	M14 - Corporate Culture; Social Responsibility ; H25 - Business Taxes and Subsidies ; H32 - Firm
Source:	ECONIS - Online Catalogue of the ZBW

Persistent link: https://www.econbiz.de/10012780033