Taxes and Corporate Charity: Empirical Evidence From Micro Level Panel Data
Author
Abstract
Suggested Citation
DOI: 10.1086/NTJ41789197
Download full text from publisher
As the access to this document is restricted, you may want to search for a different version of it.
References listed on IDEAS
- Hausman, Jerry, 2015.
"Specification tests in econometrics,"
Applied Econometrics, Russian Presidential Academy of National Economy and Public Administration (RANEPA), vol. 38(2), pages 112-134.
- Hausman, Jerry A, 1978. "Specification Tests in Econometrics," Econometrica, Econometric Society, vol. 46(6), pages 1251-1271, November.
- J. A. Hausman, 1976. "Specification Tests in Econometrics," Working papers 185, Massachusetts Institute of Technology (MIT), Department of Economics.
- R. A. Schwartz, 1968. "Corporate Philanthropic Contributions," Journal of Finance, American Finance Association, vol. 23(3), pages 479-497, June.
- Clotfelter, Charles T., 1985. "Federal Tax Policy and Charitable Giving," National Bureau of Economic Research Books, University of Chicago Press, edition 1, number 9780226110486.
- Russell Pittman, 1976. "The effects of industry concentration and regulation on contributions in three 1972 U. S. senate campaigns," Public Choice, Springer, vol. 27(1), pages 71-80, September.
- Navarro, Peter, 1988. "Why Do Corporations Give to Charity?," The Journal of Business, University of Chicago Press, vol. 61(1), pages 65-93, January.
- Joel B Slemrod & William M. Shobe, 1990. "The use of panel data in the analysis of the behavioral response to taxation," Working Papers 1990-01, Center for Economic and Policy Studies.
- Orace Johnson, 1966. "Corporate Philanthropy: An Analysis of Corporate Contributions," The Journal of Business, University of Chicago Press, vol. 39, pages 489-489.
- Charles T. Clotfelter, 1985. "Federal Tax Policy and Charitable Giving," NBER Books, National Bureau of Economic Research, Inc, number clot85-1.
Most related items
These are the items that most often cite the same works as this one and are cited by the same works as this one.- Boatsman, James R. & Gupta, Sanjay, 1996. "Taxes and Corporate Charity: Empirical Evidence from Micro Level Panel Data," National Tax Journal, National Tax Association, vol. 49(2), pages 193, June.
- Boatsman, James R. & Gupta, Sanjay, 1996. "Taxes and Corporate Charity: Empirical Evidence from Micro-Level Panel Data," National Tax Journal, National Tax Association, vol. 49(2), pages 193-213, June.
- Duquette, Nicolas J. & Ohrn, Eric C., 2018. "Corporate charitable foundations, executive entrenchment, and shareholder distributions," Journal of Economic Behavior & Organization, Elsevier, vol. 152(C), pages 235-253.
- 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.
- Webb, Natalie J., 1996. "Corporate profits and social responsibility: "Subsidization" of corporate income under charitable giving tax laws," Journal of Economics and Business, Elsevier, vol. 48(4), pages 401-421, October.
- Asatryan, Zareh & Joulfaian, David, 2022.
"Taxes and Business Philanthropy in Armenia,"
Journal of Economic Behavior & Organization, Elsevier, vol. 200(C), pages 914-930.
- Asatryan, Zareh & Joulfaian, David, 2021. "Taxes and business philanthropy in Armenia," ZEW Discussion Papers 21-022, ZEW - Leibniz Centre for European Economic Research.
- Robert Carroll & David Joulfaian, 2005. "Taxes and Corporate Giving to Charity," Public Finance Review, , vol. 33(3), pages 300-317, May.
- Petrovits, Christine M., 2006. "Corporate-sponsored foundations and earnings management," Journal of Accounting and Economics, Elsevier, vol. 41(3), pages 335-362, September.
- Lionel Prouteau & François‐Charles Wolff, 2004.
"Relational Goods and Associational Participation,"
Annals of Public and Cooperative Economics, Wiley Blackwell, vol. 75(3), pages 431-463, September.
- Lionel Prouteau & François-Charles Wolff, 2004. "Relational Goods and Associational Participation," Post-Print hal-00973971, HAL.
- Bassi, Vittorio & Huck, Steffen & Rasul, Imran, 2017.
"A note on charitable giving by corporates and aristocrats: Evidence from a field experiment,"
Journal of Behavioral and Experimental Economics (formerly The Journal of Socio-Economics), Elsevier, vol. 66(C), pages 104-111.
- Bassi, Vittorio & Huck, Steffen & Rasul, Imran, 2017. "A note on charitable giving by corporates and aristocrats: Evidence from a field experiment," EconStor Open Access Articles and Book Chapters, ZBW - Leibniz Information Centre for Economics, vol. 66, pages 104-111.
- Bassi, Vittorio & Huck, Steffen & Rasul, Imran, 2016. "A note on charitable giving by corporates and aristocrats: Evidence from a field experiment," Discussion Papers, Research Unit: Economics of Change SP II 2016-304, WZB Berlin Social Science Center.
- James Andreoni & Abigail Payne, 2007. "Crowding out Both Sides of the Philanthropy Market: Evidence from a Panel of Charities," Levine's Bibliography 122247000000001769, UCLA Department of Economics.
- Andreoni, James & Payne, A. Abigail, 2011.
"Is crowding out due entirely to fundraising? Evidence from a panel of charities,"
Journal of Public Economics, Elsevier, vol. 95(5-6), pages 334-343, June.
- Andreoni, James & Payne, A. Abigail, 2011. "Is crowding out due entirely to fundraising? Evidence from a panel of charities," Journal of Public Economics, Elsevier, vol. 95(5), pages 334-343.
- James Andreoni & A. Abigail Payne, 2010. "Is Crowding Out Due Entirely to Fundraising? Evidence from a Panel of Charities," NBER Working Papers 16372, National Bureau of Economic Research, Inc.
- James Andreoni & A. Abigail Payne, 2010. "Is Crowding Out Due Entirely to Fundraising? Evidence from a Panel of Charities," Department of Economics Working Papers 2010-08, McMaster University.
- Brown, William O. & Helland, Eric & Smith, Janet Kiholm, 2006. "Corporate philanthropic practices," Journal of Corporate Finance, Elsevier, vol. 12(5), pages 855-877, December.
- Kathleen M. Day & Rose Anne Devlin, 2004. "Do Government Expenditures Crowd Out Corporate Contributions?," Public Finance Review, , vol. 32(4), pages 404-425, July.
- 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.
- Robert G. Eccles & Ioannis Ioannou & George Serafeim, 2012. "The Impact of Corporate Sustainability on Organizational Processes and Performance," NBER Working Papers 17950, National Bureau of Economic Research, Inc.
- Apinunmahakul, Amornrat & Devlin, Rose Anne, 2008. "Social networks and private philanthropy," Journal of Public Economics, Elsevier, vol. 92(1-2), pages 309-328, February.
- Shih-Ying Wu, 2004. "Tax Effects on Charitable Giving in the Presence of Uncertainty," Public Finance Review, , vol. 32(5), pages 459-482, September.
- Jennifer C. Chen & Dennis M. Patten & Robin Roberts, 2008. "Corporate Charitable Contributions: A Corporate Social Performance or Legitimacy Strategy?," Journal of Business Ethics, Springer, vol. 82(1), pages 131-144, September.
- Baker, Paul L. & Dawson, Chris, 2020. "The corporation tax elasticity of charitable donations," Journal of Economic Behavior & Organization, Elsevier, vol. 178(C), pages 1-14.
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:ntj:journl:v:49:y:1996:i:2:p:193. 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.
If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with 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: The University of Chicago Press (email available below). General contact details of provider: https://www.ntanet.org/ .
Please note that corrections may take a couple of weeks to filter through the various RePEc services.