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Does giving to charity lead to better health? : evidence from tax subsidies for charitable giving

Yörük, Barış K. - 2014

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/10010370323

Wealth taxation and charitable giving

Ring, Marius A. K.; 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/10013177116

More giving or more givers? : the effects of tax incentives on charitable donations in the UK

Almunia, Miguel; Lockwood, Ben; Scharf, Kimberly A. - 2017

This paper estimates the tax-price elasticity of giving using UK administrative tax return data, exploiting variation from a large tax reform. We estimate both the intensive and extensivemargin elasticity, using a novel instrumental variables strategy. Then, we derive new conditions to evaluate...

Persistent link: https://www.econbiz.de/10011700502

More giving or more givers? : the effects of tax incentives on charitable donations in the UK

Almunia, Miguel; Guceri, Irem; Lockwood, Ben; Scharf, … - 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/10012064437

Relational warm glow and giving in social group

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/10010375278

Relational altruism and giving in social groups

Scharf, Kimberly A.; 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/10011489355

The elasticity of taxable income in the presence of deduction possibilities

Doerrenberg, Philipp; Peichl, Andreas; Siegloch, Sebastian - 2015

Several recent studies show that the elasticity of taxable income (ETI) is not a sufficient statistic for the welfare costs of taxation due to factors such as taxbase shifting. This paper provides an additional argument demonstrating the non-sufficiency of the ETI, namely tax deductions....

Persistent link: https://www.econbiz.de/10010528302

How do taxpayers respond to tax subsidy for long-term savings? : evidence from Thailand's tax return data

Athiphat Muthitacharoen; Trongwut Burong - 2021

This paper uses a panel of personal income tax return data for the population of Thai tax filers to examine how individuals respond to tax subsidy for long-term savings. We utilize the 2013 tax reform that lowered the price subsidy for long-term savings in order to obtain causal identification....

Persistent link: https://www.econbiz.de/10012437871

Quality-aware tax incentives for charitable contributions

Halberstam, Zachary; Hines, James R. - 2023

This paper characterizes efficient tax subsidies for charitable contributions, and considers the properties of potential reforms. Contributions are underprovided in the absence of subsidies, and are misdirected if subsidies fail to account for all of the costs that donors incur. It is costly for...

Persistent link: https://www.econbiz.de/10013503444

Impure prosocial motivation in charity provision : warm-glow charities and implications for public funding

Scharf, Kimberley Ann - 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/10010210695

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