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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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Wealth taxation and charitable giving
Ring, Marius A. K.; Thoresen, Thor Olav - 2022
We provide novel evidence on the linkages between capital taxation and charitable giving on three fronts. First, we use quasi-experimental variation in the annual Norwegian wealth tax to study the effect on how much households give. Inconsistent with the notion that households give more in order...
Persistent link: https://www.econbiz.de/10013177116
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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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Do Share-of-Income Limits on Tax-Deductibility of Charitable Contributions Affect Giving?
Duquette, Nicolas - 2018
The 2017 Tax Cut and Jobs Act increased the limitation on the tax deductibility of charitable contributions from 50 to 60 percent of adjusted gross income. This note estimates the effect of the share-of-income limitation on giving for the first time. Patterns in giving over time and across...
Persistent link: https://www.econbiz.de/10012930253
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Do Share-of-Income Limits on Tax-Deductibility of Charitable Contributions Affect Giving?
Duquette, Nicolas - 2022
The 2017 Tax Cut and Jobs Act increased the limitation on the tax deductibility of charitable contributions from 50 to 60 percent of adjusted gross income. This note estimates the effect of the share-of-income limitation on giving for the first time. Patterns in giving over time and across...
Persistent link: https://www.econbiz.de/10013290461
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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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Philanthropy in a secular society
Bittschi, Benjamin; Borgloh, Sarah; Wigger, Berthold U. - 2016
In this study we investigate the relationship between religious and charitable giving. We test how income, the tax-price of giving and the German church tax, differently affect charitable donations of church members, individuals leaving church and nonchurch members. We find crowding in between...
Persistent link: https://www.econbiz.de/10011441122
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Chapter 18 Philanthropy
Andreoni, James - In: Handbook of the economics of giving, altruism and …, (pp. 1201-1269). 2006
Philanthropy is one of the enduring areas of economic research. Why would people work hard only to give their earnings away? The paper explores the theoretical foundations, as well as the empirical and policy research on philanthropy. This paper reviews over 25 years worth of economic research,...
Persistent link: https://www.econbiz.de/10014023660
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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