IDEAS home Printed from https://ideas.repec.org/a/lus/reveco/v61y2010i3p241-261.html
   My bibliography  Save this article

Steuerliche Spendenanreize: Ein Reformvorschlag

Author

Listed:
  • Auer Ludwig von

    (Universität Trier, Fachbereich IV – Volkswirtschaftslehre Professur für Finanzwissenschaft, D-54286 Trier)

  • Kalusche Andreas

    (FDP-Fraktion im Landtag von Sachsen-Anhalt, Domplatz 1a, D-39104 Magdeburg)

Abstract

In Germany, donations to charitable institutions can be deducted from the taxable income. The government subsidizes each donated Euro by the household′s marginal tax rate. Unfortunately, this system has some serious shortcomings. Therefore, the existing tax deduction of donations should be replaced by a uniform tax abatement rate. Such a reformed system would be more transparent than the existing system and it would lead to a price of donating that is equal for all households. Furthermore, the empirical analysis of this study has shown that for an abatement rate of roughly 50 % a positive (though small) fiscal effect occurs.

Suggested Citation

  • Auer Ludwig von & Kalusche Andreas, 2010. "Steuerliche Spendenanreize: Ein Reformvorschlag," Review of Economics, De Gruyter, vol. 61(3), pages 241-261, December.
    • Handle: RePEc:lus:reveco:v:61:y:2010:i:3:p:241-261
    DOI: 10.1515/roe-2010-0303
    as

    Download full text from publisher

    File URL: https://doi.org/10.1515/roe-2010-0303
    Download Restriction: For access to full text, subscription to the journal or payment for the individual article is required.
    File URL: https://libkey.io/10.1515/roe-2010-0303?utm_source=ideas
    LibKey link: if access is restricted and if your library uses this service, LibKey will redirect you to where you can use your library subscription to access this item
    ---><---

    As the access to this document is restricted, you may want to search for a different version of it.

    Citations

    Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
    as


    Cited by:

    1. Adena, Maja, 2021. "Tax-price elasticity of charitable donations – evidence from the German taxpayer panel," EconStor Open Access Articles and Book Chapters, ZBW - Leibniz Information Centre for Economics, pages 219-235.
    2. Bönke, Timm & Werdt, Clive, 2015. "Charitable giving and its persistent and transitory reactions to changes in tax incentives: Evidence from the German taxpayer panel," Discussion Papers 2015/2, Free University Berlin, School of Business & Economics.

    More about this item

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:lus:reveco:v:61:y:2010:i:3:p:241-261. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Peter Golla (email available below). General contact details of provider: https://www.degruyter.com .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.