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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
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On the Desirability of Taxing Charitable Contributions
Blumkin, Tomer - 2007
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...
Persistent link: https://www.econbiz.de/10012777729
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Does an R&D Tax Credit Affect R&D Expenditure? The Japanese R&D Tax Credit Reform in 2003
Kasahara, Hiroyuki - 2013
To what extent does a tax credit affect firms' R&D activity? What are the mechanisms? This paper examines the effect of R&D tax credits on firms' R&D expenditure by exploiting the variation across firms in the changes in the eligible tax credit rate between 2000 and 2003. Estimating the...
Persistent link: https://www.econbiz.de/10013073084
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Taxes and Financial Reporting : Evidence from Discretionary Investment Write-Offs in Italy
Arachi, Giampaolo - 2010
This paper provides further empirical evidence on the relationship between taxes and financial reporting by focusing on accounting decisions to write-offs equity investments. The analysis is based on panel data for Italian companies. In the period 1998-2006 the Italian corporate income tax has...
Persistent link: https://www.econbiz.de/10013135525
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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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Giving in the Face of Risk
Cettolin, Elena - 2017
The decision how to share resources with others often needs to be taken under uncertainty on its allocational consequences. Although risk preferences are likely important, existing research is silent about how social and risk preferences interact in such situations. In this paper we provide...
Persistent link: https://www.econbiz.de/10012966905
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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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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