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Ring, Marius Alexander Kalleberg; Thoresen, Thor Olav - 2022

We provide novel evidence on the linkages between capital taxation and charitable giving on three fronts. First, we use quasi-experimental variation in the annual Norwegian wealth tax to study the effect on how much households give. Inconsistent with the notion that households give more in order...

Persistent link: https://www.econbiz.de/10013291832

The Pledging Puzzle : How Can Revocable Promises Increase Charitable Giving

Andreoni, James - 2019

What is the value of pledges if they are often reneged upon? In this paper we show - both theoretically and experimentally - that pledges can be used to screen donors and to better understand their motives for giving. In return, nonprofit managers can use the information they glean from pledges...

Persistent link: https://www.econbiz.de/10012858200

More Giving or More Givers? The Effects of Tax Incentives on Charitable Donations in the UK

Almunia, Miguel - 2019

This paper estimates the effects of tax incentives on charitable contributions in the UK, using the universe of self-assessment income tax returns between 2005 and 2013. We exploit variation from a large reform in 2010 to estimate intensive and extensive-margin tax-price elasticities of giving....

Persistent link: https://www.econbiz.de/10012861453

Does Online Salience Predict Charitable Giving? Evidence from SMS Text Donations

Perroni, Carlo; Scharf, Kimberley; Talavera, Sasha; Vi, … - 2021

We explore the link between online salience and charitable donations. Using a unique dataset on phone text donations that includes detailed information on the timing of cash gifts to charities, we link donations to time variation in online searches for words that appear in those charities’...

Persistent link: https://www.econbiz.de/10013312627

Relational Warm Glow and Giving in Social Groups

Scharf, Kimberley Ann; Smith, Sarah - 2014

between social group size and fundraising outcomes: (i) a positive relationship between group size and the total number of …

Persistent link: https://www.econbiz.de/10010398556

Relational Altruism and Giving in Social Groups

Scharf, Kimberley Ann; Smith, Sarah - 2016

Much fundraising is done by individuals within existing social groups. Exploiting a unique dataset, we demonstrate (i …

Persistent link: https://www.econbiz.de/10011522452

Salience of Inherited Wealth and the Support for Inheritance Taxation

Bastani, Spencer - 2019

We study how attitudes to inheritance taxation are influenced by information about the role of inherited wealth in … inheritance taxation. The effect is almost uniform across socio-economic groups and survives a battery of robustness tests … inherited wealth could be one explanation behind the relatively marginalized role of inheritance taxation in developed economies …

Persistent link: https://www.econbiz.de/10012892104

Inheritance Taxation and Wealth Effects on the Labor Supply of Heirs

Kindermann, Fabian - 2019

The taxation of bequests can have a positive impact on the labor supply of heirs through wealth effects. This leads to an increase in future labor income tax revenue on top of direct bequest tax revenue. We first show in a theoretical model that a simple back-of-the-envelope calculation, based...

Persistent link: https://www.econbiz.de/10012892312

The (Un)Importance of Inheritance

Black, Sandra E.; Devereux, Paul J.; Landaud, Fanny; … - 2022

much different from the actual distribution. Our findings suggest that inheritance taxes may do little to mitigate the …

Persistent link: https://www.econbiz.de/10013305650

How Do Inheritances Shape Wealth Inequality? Theory and Evidence from Sweden

Nekoei, Arash; Seim, David - 2021

inheritance within a decade while the inheritances of wealthy heirs remain intact. These different depletion rates are not due to … in inequality could be due to either a com-pressed inheritance distribution or similar chances of having wealthy parents … in inherited wealth over time. This implies that inheritance taxation can reduce long-run wealth inequality only through …

Persistent link: https://www.econbiz.de/10013232284