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Wealth Taxation and Charitable Giving
Ring, Marius Alexander Kalleberg; Thoresen, Thor Olav - 2022
The role of tax incentives in charitable giving has seen considerable attention. Yet, attention is limited to direct tax incentives, such as tax deductibility. Whether and how taxing household savings affects charitable giving is largely unexplored. While theory suggests a link, the sign of the...
Persistent link: https://www.econbiz.de/10013294149
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The price elasticity of charitable giving : does the form of tax relief matter?
Scharf, Kim; Smith, Sarah - 2010
rebate for the donor or as a matched payment to the receiving charity. On accounting grounds these two are equivalent but, in …
Persistent link: https://www.econbiz.de/10003964313
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The Price Elasticity of Charitable Giving : Does the Form of Tax Relief Matter?
Scharf, Kimberley A. - 2010
rebate for the donor or as a matched payment to the receiving charity. On accounting grounds these two are equivalent but, in …
Persistent link: https://www.econbiz.de/10013136499
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Chapter 1 Introduction to the Economics of Giving, Altruism and Reciprocity
Kolm, Serge-Christophe - In: Handbook of the economics of giving, altruism and …, (pp. 1-122). 2006
(which they sometimes also create); and in charity and specific organizations. Altruism has various origins: it can be …Altruism, giving and pro-social conduct, and reciprocity, are the basis of the existence and performance of societies … hedonistic or natural altruism in empathy, affection, sympathy, emotional contagion, pity, and compassion; or normative altruism …
Persistent link: https://www.econbiz.de/10014023682
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Wealth, gifts and estate planning at the end of life
Sturrock, David; Groot, Stefan P. T.; Möhlmann, Jan L. - 2022
We quantify the size and tax-responsiveness of financial transfers made to heirs before death. The wealth of singles (including widows) with children declines substantially in anticipation of death. 92% of this decline is explained by transfers to children, while long-term care copayments can...
Persistent link: https://www.econbiz.de/10013331880
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Are Americans and Indians more altruistic than the Japanese and Chinese? : evidence from a new international survey of bequest plans
Horioka, Charles - 2014
This paper discusses three alternative assumptions concerning household preferences (altruism, self-interest, and a … desirability of stimulative fiscal policies, public pensions, and inheritance taxes. …
Persistent link: https://www.econbiz.de/10010354604
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Equity Versus Warm Glow in Intergenerational Giving
Sadrieh, Abdolkarim - 2004
In different treatments of an intergenerational common resource experiment, monetary payoff maximization by each generation causes either negative or positive externalities for future generations. Two behavioral types have been observed previously in single generation games: equity motivated...
Persistent link: https://www.econbiz.de/10014071337
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Paraísos Fiscales, Wealth Taxation, and Mobility
Agrawal, David R.; Foremny, Dirk; Martínez-Toledano, Clara - 2021
This paper analyzes the effect of wealth taxation on mobility and the consequences for tax revenue and wealth inequality. We exploit the unique decentralization of the Spanish wealth tax system in 2011—after which all regions levied positive tax rates except for Madrid—using linked...
Persistent link: https://www.econbiz.de/10013234196
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Paraísos Fiscales, Wealth Taxation, and Mobility
Agrawal, David R.; Foremny, Dirk; Martínez-Toledano, Clara - 2021
This paper analyzes the effect of decentralized wealth taxation on mobility and the consequences for tax revenue and wealth inequality. Using linked administrative data, we exploit the decentralization of the Spanish wealth tax -- after which all regions except Madrid levied positive tax rates....
Persistent link: https://www.econbiz.de/10013240060
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How inheriting affects bequest plans
Stark, Oded; Nicinska, Anna - 2015
inheritance provides which account for its impact on the intention to bequeath; it is rather the family tradition of bequeathing …
Persistent link: https://www.econbiz.de/10011349415