An extensive body of the literature has examined the determinants of individual giving to charity. Indeed, the role of the personal income tax continues to attract considerable attention. In contrast, very few have explored the effects of taxes on corporate giving. This paper represents an...

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...