Leveraging government tax incentives to prompt corporate social responsibility (CSR) has gained considerable popularity over the last decade. However, the consequences of such incentives on retailers and society may be subtle. This paper sheds light on the effectiveness of government tax...

The United States is distinctive among Western countries in its reliance on nonprofit institutions to perform major social functions. This reliance is rooted in American history and is fostered by federal tax provisions for charitable giving. In this study, Charles T. Clotfelter demonstrates...

This paper characterizes efficient tax subsidies for charitable contributions, and considers the properties of potential reforms. Contributions are underprovided in the absence of subsidies, and are misdirected if subsidies fail to account for all of the costs that donors incur. It is costly for...