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Are overhead costs a good guide for charitable giving? : donors rely on overhead costs to evaluate charities, but that reliance creates disincentives for charities to hire skilled...

Meer, Jonathan - 2017

Charity rating agencies often focus on overhead cost ratios in evaluating charities, and donors appear to be sensitive …-used metric and a charity’s effectiveness. There is evidence that a focus on overhead costs leads charities to underinvest in … whether donors care about overhead costs, whether they are good measures of charity effectiveness, and what effects a focus on …

Persistent link: https://www.econbiz.de/10011586256

More giving or more givers? : the effects of tax incentives on charitable donations in the UK

Almunia, Miguel; Lockwood, Ben; Scharf, Kimberly A. - 2017

This paper estimates the tax-price elasticity of giving using UK administrative tax return data, exploiting variation from a large tax reform. We estimate both the intensive and extensivemargin elasticity, using a novel instrumental variables strategy. Then, we derive new conditions to evaluate...

Persistent link: https://www.econbiz.de/10011700502

Altruistic and selfish motivations of charitable giving : case of the hometown tax donation system in Japan

Yamamura, Eiji; Tsutsui, Yoshirō; Ōtake, Fumio - 2017

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...

Persistent link: https://www.econbiz.de/10011645231

Do tax incentives affect charitable contributions? : evidence from public charities' reported revenues

Duquette, Nicolas J. - In: Journal of public economics 137 (2016), pp. 51-69

Persistent link: https://www.econbiz.de/10011654227

More giving or more givers? : the effects of tax incentives on charitable donations in the UK

Almunia, Miguel; Guceri, Irem; Lockwood, Ben; Scharf, … - 2019

This paper estimates the effects of tax incentives on charitable contributions in the UK, using the universe of self-assessment income tax returns between 2005 and 2013. We exploit variation from a large reform in 2010 to estimate intensive and extensive-margin tax-price elasticities of giving....

Persistent link: https://www.econbiz.de/10012064437