In this study we investigate the relationship between religious and charitable giving. We test how income, the tax-price of giving and the German church tax, differently affect charitable donations of church members, individuals leaving church and nonchurch members. We find crowding in between...

In Japan's hometown tax donation system, people can donate to municipalities where they are not resident and in return receive reciprocal gifts from the local governments of those municipalities. A large part of the donated amount can be deducted from their income and residence taxes. This study...

The 2017 Tax Cut and Jobs Act increased the limitation on the tax deductibility of charitable contributions from 50 to 60 percent of adjusted gross income. This note estimates the effect of the share-of-income limitation on giving for the first time. Patterns in giving over time and across...

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...

The 2017 Tax Cut and Jobs Act increased the limitation on the tax deductibility of charitable contributions from 50 to 60 percent of adjusted gross income. This note estimates the effect of the share-of-income limitation on giving for the first time. Patterns in giving over time and across...