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The evaluation of corporate contributions

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  • Ferdinand Levy
  • Gloria Shatto

Abstract

This paper reviews the rationales expressed by businessmen for corporate philanthropy as an alternative to both individual charity and government provision of some types of charitable services. Three hypotheses explaining the aggregate level of corporate giving are then tested. The paper concludes with a list of potential hypotheses to be tested about corporate philanthropy when the data become available. Copyright Martinus Nijhoff Social Sciences Division 1978

Suggested Citation

  • Ferdinand Levy & Gloria Shatto, 1978. "The evaluation of corporate contributions," Public Choice, Springer, vol. 33(1), pages 19-28, March.
    • Handle: RePEc:kap:pubcho:v:33:y:1978:i:1:p:19-28
    DOI: 10.1007/BF00123939
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    References listed on IDEAS

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    1. Feldstein, Martin S & Taylor, Amy, 1976. "The Income Tax and Charitable Contributions," Econometrica, Econometric Society, vol. 44(6), pages 1201-1222, November.
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    Cited by:

    1. Hui-Cheng Yu & Lopin Kuo, 2021. "Corporate Philanthropy Strategy and Sustainable Development Goals," Sustainability, MDPI, vol. 13(10), pages 1-10, May.
    2. Kathleen M. Day & Rose Anne Devlin, 2004. "Do Government Expenditures Crowd Out Corporate Contributions?," Public Finance Review, , vol. 32(4), pages 404-425, July.
    3. Lei Xu & Xiaoning Guo & Yan Liu & Xiaochen Sun & Jie Ji, 2022. "How Does Corporate Charitable Giving Affect Enterprise Innovation? A Literature Review and Research Directions," Sustainability, MDPI, vol. 14(23), pages 1-21, November.
    4. Arthur Gautier & Anne-Claire Pache, 2015. "Research on Corporate Philanthropy: A Review and Assessment," Journal of Business Ethics, Springer, vol. 126(3), pages 343-369, February.
    5. Trespeuch Léo & Robinot Élisabeth, 2023. "Exploring the Impact of Corporate Philanthropy on Brand Authenticity in the Luxury Industry: Scale Development and Empirical Studies," Sustainability, MDPI, vol. 15(16), pages 1-21, August.
    6. Heli Wang & Jaepil Choi & Jiatao Li, 2008. "Too Little or Too Much? Untangling the Relationship Between Corporate Philanthropy and Firm Financial Performance," Organization Science, INFORMS, vol. 19(1), pages 143-159, February.
    7. Ateeq ur Rehman Irshad & Nabeel Safdar & Wajiha Manzoor, 2023. "Predicting Efficiency of Innovative Disaster Response Practices: Case Study of China’s Corporate Philanthropy," Sustainability, MDPI, vol. 15(3), pages 1-15, January.

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