rebate for the donor or as a matched payment to the receiving charity. On accounting grounds these two are equivalent but, in …

rebate for the donor or as a matched payment to the receiving charity. On accounting grounds these two are equivalent but, in …

part an outcome of public policy. In most rich countries, tax deductions and credits lower the quot;pricequot; of charity … to donors. And governments with low tax revenue/GDP ratios leave more money in private pockets for private charity. To … of tax incentives to promote private charity. From the results, we develop an index of the overall incentive for private …