Bönke, Timm; Massarrat-Mashhadi, Nima; Sielaff, Christian - 2010
spending on the provision of public goods may cause crowding out of private charitable contributions; and (2) tax incentives … may boost private charitable giving. For a rich sample of German income tax returns, we estimate elasticities of … charitable giving regarding tax incentives, income and governmental spending. Using censored quantile regression, we are able to …
