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A household model of charitable contributions and tax incentives

Author

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  • Inmaculada García
  • Carmen Marcuello

Abstract

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Suggested Citation

  • Inmaculada García & Carmen Marcuello, 2001. "A household model of charitable contributions and tax incentives," Annals of Public and Cooperative Economics, Wiley Blackwell, vol. 72(2), pages 159-181, June.
  • Handle: RePEc:bla:annpce:v:72:y:2001:i:2:p:159-181
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    File URL: http://hdl.handle.net/10.1111/1467-8292.00163
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    Cited by:

    1. Félix Domínguez-Barrero & Julio López-Laborda & Fernando Rodrigo-Sauco, 2017. "Tax evasion in Spanish Personal Income Tax by income sources, 2005–2008: from the synthetic to the dual tax," European Journal of Law and Economics, Springer, vol. 44(1), pages 47-65, August.
    2. Fabienne Fecher & Benoît Lévesque, 2008. "The Public Sector And The Social Economy In The Annals (1975–2007): Towards A New Paradigm," Annals of Public and Cooperative Economics, Wiley Blackwell, vol. 79(3‐4), pages 679-727, September.
    3. Belayet Hossain & Laura Lamb, 2015. "An assessment of the impact of tax incentives relative to socio-economic characteristics on charitable giving in Canada," International Review of Applied Economics, Taylor & Francis Journals, vol. 29(1), pages 65-80, January.
    4. Isabel Abínzano & Francisco J. López‐Arceiz & Idoia Zabaleta, 2023. "Can tax regulations moderate revenue diversification and reduce financial distress in nonprofit organizations?," Annals of Public and Cooperative Economics, Wiley Blackwell, vol. 94(1), pages 301-342, March.
    5. Sara Torregrosa, 2015. "Bypassing progressive taxation: fraud and base erosion in the Spanish income tax (1970-2001)," Working Papers 2015/31, Institut d'Economia de Barcelona (IEB).

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