Landais, Camille; Fack, Gabrielle - In: Économie et Statistique 427 (2009) 1, pp. 101-121
[eng] We estimate the impact of tax incentives for donations to charities in France. We concentrate on two reforms enacted in 2003 and 2005, which raised by 32% the . income-tax deduction on gifts to non-profit organisations and charities known as organismes d’utilité publique and organismes...