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The Effects of Official and Unofficial Information on Tax Compliance
Garcia, Filomena - 2018
The administration of tax policy has shifted its focus from enforcement to complementary instruments aimed at creating a social norm of tax compliance. In this paper we provide an analysis of the effects of the dissemination of information regarding the past degree of tax evasion at the social...
Persistent link: https://www.econbiz.de/10012916361
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Taxing Wealth : Evidence from Switzerland
Brülhart, Marius - 2016
We study the effects of wealth taxation on reported wealth. Our analysis is based on data for Switzerland, which has the highest rate of annual wealth taxation in the developed world. While the wealth tax base is defined at the federal level, tax rates vary considerably across locations and over...
Persistent link: https://www.econbiz.de/10012986233
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Impure Prosocial Motivation in Charity Provision : Warm-Glow Charities and Implications for Public Funding
Scharf, Kimberley A. - 2013
We show that warm-glow motives in provision by competing suppliers can lead to inefficient charity selection. In these … situations, discretionary donor choices can promote efficient charity selection even when provision outcomes are non …-competitive effect on charity selection, raising the value of charity provision per dollar of funding …
Persistent link: https://www.econbiz.de/10013072503
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Lift and Shift : The Effect of Fundraising Interventions in Charity Space and Time
Scharf, Kimberley A. - 2017
their effect across charity space and time. We find that major fundraising appeals lift total donations, but surprisingly …Fundraising interventions may lift donations and/or shift their composition and timing, making it important to study …
Persistent link: https://www.econbiz.de/10012943156
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Relational Warm Glow and Giving in Social Groups
Scharf, Kimberley A. - 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/10013050470
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Bracelets of Pride and Guilt? An Experimental Test of Self-Signaling in Charitable Giving
van der Weele, Joel J. - 2014
experiment subjects divide 20 euros between themselves and a charity. Some randomly determined participants are induced to wear a …
Persistent link: https://www.econbiz.de/10013056823
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Charitable Giving and Nonbinding Contribution-Level Suggestions Evidence from a Field Experiment
Adena, Maja - 2014
When asking for donations, charitable organizations often use suggestions concerning the amount of potential contributions. In our randomized field experiment, opera visitors received solicitation letters asking to support a social youth project organized by the opera house. The three different...
Persistent link: https://www.econbiz.de/10013057248
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Relational Altruism and Giving in Social Groups
Scharf, Kimberley A. - 2016
Much fundraising is done by individuals within existing social groups. Exploiting a unique dataset, we demonstrate …
Persistent link: https://www.econbiz.de/10012986651
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More Giving or More Givers? The Effects of Tax Incentives on Charitable Donations in the UK
Almunia, Miguel - 2018
This paper estimates the intensive and extensive-margin tax-price elasticities of giving using UK administrative tax return data, exploiting variation from a large tax reform. Using a variety of estimation methods and new instruments for the tax-price of giving, we find an intensive-margin...
Persistent link: https://www.econbiz.de/10012933062
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Does Giving to Charity Lead to Better Health? Evidence from Tax Subsidies for Charitable Giving
Yoruk, Baris - 2021
In the United States, charitable contributions can be deducted from taxable income making the price of giving inversely related to the marginal tax rate. The existing literature documents that charitable giving is very responsive to tax subsidies, but often ignores the spillover effects of such...
Persistent link: https://www.econbiz.de/10013315591