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Does the effectiveness of tax incentives on the decision to give charitable donations vary across donation sectors in Canada?

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  • Belayet Hossain
  • Laura Lamb

Abstract

This article explores the effectiveness of tax incentives on the decision to make a charitable donation in Canada and extends the analysis to compare the effectiveness of tax incentives across different types of giving. The data set employed is the 2007 Canada Survey of Giving, Volunteering and Participating (CSGVP), which is analysed using probit and probit selection models. The results imply that public policy can be used to influence the likelihood of making a donation in general and that the degree of influence varies across different donation sectors.

Suggested Citation

  • Belayet Hossain & Laura Lamb, 2012. "Does the effectiveness of tax incentives on the decision to give charitable donations vary across donation sectors in Canada?," Applied Economics Letters, Taylor & Francis Journals, vol. 19(15), pages 1487-1491, October.
    • Handle: RePEc:taf:apeclt:v:19:y:2012:i:15:p:1487-1491
    DOI: 10.1080/13504851.2011.636016
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    Cited by:

    1. Rose Anne Devlin & Wenzhuo Zhao, 2016. "Philanthropic Behaviour of Quebecers," Working Papers 1607E, University of Ottawa, Department of Economics.
    2. 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.
    3. Wodon, Quentin & Alleyne, Betty & Cong, Lin & Mulusa, Judy & Niami, Farhad, 2014. "Accounting for Trends in Charitable Tax Deductions: Framework and Application to the District of Columbia," MPRA Paper 45392, University Library of Munich, Germany.

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