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Tax-price elasticity of charitable donations : evidence from the German taxpayer panel
Adena, Maja - 2014
I estimate permanent and transitory tax-price and income elasticity of charitable giving in Germany using a rich panel data of tax return for the years 2001-2006. Income tax reforms were implemented in 2004 and 2005. The results suggest that the permanent tax-price elasticity varies...
Persistent link: https://www.econbiz.de/10010237654
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Taxes and business philanthropy in Armenia
Asatryan, Zareh; Joulfaian, David - 2021
The majority of countries around the world provide tax incentives for business philanthropy. However, little is known about the responsiveness of businesses to this tax treatment. This paper expands on this scant literature by focusing on the Armenian tax system which provides incentives for...
Persistent link: https://www.econbiz.de/10012438212
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Does online fundraising increase charitable giving? : a nationwide field experiment on Facebook
Adena, Maja; Hager, Anselm - 2022 - revised
Does online fundraising increase charitable giving? Using the Facebook advertising tool, we implemented a natural field … experiment across Germany, randomly assigning almost 8,000 postal codes to Save the Children fundraising videos or to a pure … measurement issues. We found that (i) video fundraising increased donation frequency and value to Save the Children during the …
Persistent link: https://www.econbiz.de/10012793072
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Does online fundraising increase charitable giving? : a nation-wide field experiment on Facebook
Adena, Maja; Hager, Anselm - 2020
Does online fundraising increase charitable giving? We implemented a natural field experiment across Germany, randomly … assigning all of the country's 8,000 zip codes to Save the Children Facebook fundraising videos or a pure control and studied … fundraising increased donation frequency and value to Save the Children during the campaign and in the subsequent five weeks; (ii …
Persistent link: https://www.econbiz.de/10012179173
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Does online fundraising increase charitable giving? : a nationwide field experiment on Facebook
Adena, Maja; Hager, Anselm - 2024 - 2nd revision
Does online fundraising increase charitable giving? Using the Facebook advertising tool, we implemented a natural field … experiment across Germany, randomly assigning almost 8,000 postal codes to Save the Children fundraising videos or to a pure … substitution and measurement issues. We found that (i) video fundraising increased donation revenue and frequency to Save the …
Persistent link: https://www.econbiz.de/10014471994
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Does online fundraising increase charitable giving? : a nationwide field experiment on Facebook
Adena, Maja; Hager, Anselm - 2024
Does online fundraising increase charitable giving? Using the Facebook advertising tool, we implemented a natural field … experiment across Germany, randomly assigning almost 8,000 postal codes to Save the Children fundraising videos or to a pure … substitution and measurement issues. We found that (i) video fundraising increased donation revenue and frequency to Save the …
Persistent link: https://www.econbiz.de/10014503017
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Should there be lower taxes on patent income?
Gaessler, Fabian; Hall, Bronwyn H.; Harhoff, Dietmar - 2019
A "patent box" is a term for the application of a lower corporate tax rate to the income derived from the ownership of patents. This tax subsidy instrument has been introduced in a number of countries since 2000. Using comprehensive data on patents filed at the European Patent Office, including...
Persistent link: https://www.econbiz.de/10012064792
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The tax attractiveness of EU locations for corporate investments : a stocktaking of past developments and recent reforms
Gundert, Hannah; Nicolay, Katharina; Steinbrenner, Daniela - 2023
Tax incentives are a key component of governments’ investment policy mix as they directly impact companies’ tax burden. In this paper, we illustrate the EU’s tax attractiveness as investment location over time in terms of effective average tax rates and evaluate potential tax reform...
Persistent link: https://www.econbiz.de/10014472323
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Matching donations without crowding out? : some theoretical considerations and a field experiment
Adena, Maja; Huck, Steffen - 2015
bigger lead gift for raising smaller contribu-tions in a fundraising campaign? To answer these questions, we present a novel …
Persistent link: https://www.econbiz.de/10011280712
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Charitable giving and nonbinding contribution-level suggestions : evidence from a field experiment
Adena, Maja; Huck, Steffen; Rasul, Imran - 2013
When asking for donations, charitable organizations often use suggestions concerning the amount of potential contributions. However, the evidence concerning the effects of such suggestions is scarce and inconsistent. Unlike the majority of existing studies concerned with small-money...
Persistent link: https://www.econbiz.de/10009763123