An assessment of the impact of tax incentives relative to socio-economic characteristics on charitable giving in Canada
Author
Abstract
Suggested Citation
DOI: 10.1080/02692171.2014.945992
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
- Jeffrey R. Blend & Eileen O. van Ravenswaay, 1999. "Measuring Consumer Demand for Ecolabeled Apples," American Journal of Agricultural Economics, Agricultural and Applied Economics Association, vol. 81(5), pages 1072-1077.
- 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.
- Clotfelter, Charles T., 1985. "Federal Tax Policy and Charitable Giving," National Bureau of Economic Research Books, University of Chicago Press, edition 1, number 9780226110486.
- Heckman, James, 2013.
"Sample selection bias as a specification error,"
Applied Econometrics, Russian Presidential Academy of National Economy and Public Administration (RANEPA), vol. 31(3), pages 129-137.
- Heckman, James J, 1979. "Sample Selection Bias as a Specification Error," Econometrica, Econometric Society, vol. 47(1), pages 153-161, January.
- Belayet Hossain & Laura Lamb, 2012. "The Dynamics of Environmental Giving in Canada: Evidence of Rising Demand for Environmental Quality?," Economic Papers, The Economic Society of Australia, vol. 31(2), pages 265-273, June.
- R. D. Hood & S. A. Martin & Lars S. Osberg, 1977. "Economic Determinants of Individual Charitable Donations in Canada," Canadian Journal of Economics, Canadian Economics Association, vol. 10(4), pages 653-669, November.
- Andreoni, James, 1989. "Giving with Impure Altruism: Applications to Charity and Ricardian Equivalence," Journal of Political Economy, University of Chicago Press, vol. 97(6), pages 1447-1458, December.
- Apinunmahakul, Amornrat & Devlin, Rose Anne, 2008. "Social networks and private philanthropy," Journal of Public Economics, Elsevier, vol. 92(1-2), pages 309-328, February.
- Moulton, Brent R, 1990. "An Illustration of a Pitfall in Estimating the Effects of Aggregate Variables on Micro Unit," The Review of Economics and Statistics, MIT Press, vol. 72(2), pages 334-338, May.
- Arthur C. Brooks, 2007. "Income tax policy and charitable giving," Journal of Policy Analysis and Management, John Wiley & Sons, Ltd., vol. 26(3), pages 599-612.
- 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.
- James R. Blaylock & W. Noel Blisard, 1992. "U.S. Cigarette Consumption: The Case of Low-Income Women," American Journal of Agricultural Economics, Agricultural and Applied Economics Association, vol. 74(3), pages 698-705.
- Charles T. Clotfelter, 1985. "Federal Tax Policy and Charitable Giving," NBER Books, National Bureau of Economic Research, Inc, number clot85-1.
Citations
Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
Cited by:
- Rose Anne Devlin & Wenzhuo Zhao, 2016. "Philanthropic Behaviour of Quebecers," Working Papers 1607E, University of Ottawa, Department of Economics.
- YoungRok Kim, 2021. "Politics, Religion, and Tax Incentives for Charitable Giving in South Korea," Korean Economic Review, Korean Economic Association, vol. 37, pages 141-155.
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.- Robert M. Sauer, 2015.
"Does It Pay For Women To Volunteer?,"
International Economic Review, Department of Economics, University of Pennsylvania and Osaka University Institute of Social and Economic Research Association, vol. 56(2), pages 537-564, May.
- Sauer, Robert M., 2012. "Does It Pay for Women to Volunteer?," IZA Discussion Papers 6784, Institute of Labor Economics (IZA).
- Robert M. Sauer, 2015. "Does it Pay for Women to Volunteer?," CHILD Working Papers Series 31, Centre for Household, Income, Labour and Demographic Economics (CHILD) - CCA.
- Russell N. James & Deanna L. Sharpe, 2007. "The “Sect Effect” in Charitable Giving: Distinctive Realities of Exclusively Religious Charitable Givers," American Journal of Economics and Sociology, Wiley Blackwell, vol. 66(4), pages 697-726, October.
- Wei Yang, 2016. "Are contributions of time and money substitutes or complements?," Applied Economics, Taylor & Francis Journals, vol. 48(37), pages 3526-3537, August.
- Andrea Buraschi & Francesca Cornelli, 2014. "The Economics of Donations and Enlightened Self†interest," European Financial Management, European Financial Management Association, vol. 20(1), pages 1-32, January.
- Paskalev, Zdravko & Yildirim, Huseyin, 2017. "A theory of outsourced fundraising: Why dollars turn into “Pennies for Charity”," Journal of Economic Behavior & Organization, Elsevier, vol. 137(C), pages 1-18.
- Anubhav Gupta & Thomas Luke Spreen, 2024. "Do tax credits benefit charities? Evidence from two states," Contemporary Economic Policy, Western Economic Association International, vol. 42(1), pages 94-109, January.
- Dean Karlan & John A. List, 2007.
"Does Price Matter in Charitable Giving? Evidence from a Large-Scale Natural Field Experiment,"
American Economic Review, American Economic Association, vol. 97(5), pages 1774-1793, December.
- Dean Karlan & John List, 2006. "Does price matter in charitable giving? Evidence from a large-scale natural field experiment," Natural Field Experiments 00279, The Field Experiments Website.
- Dean Karlan & John A. List, 2006. "Does Price Matter in Charitable Giving? Evidence From a Large-Scale Natural Field Experiment," NBER Working Papers 12338, National Bureau of Economic Research, Inc.
- Dean Karlan & John A. List, 2006. "Does Price Matter in Charitable Giving? Evidence from a Large-Scale Natural Field Experiment," Working Papers 1, The Field Experiments Website.
- Karlan, Dean & List, John, 2006. "Does Price Matter in Charitable Giving? Evidence from a Large-Scale Natural Field Experiment," Working Papers 13, Yale University, Department of Economics.
- Bolton, Gary E. & Katok, Elena, 1998.
"An experimental test of the crowding out hypothesis: The nature of beneficent behavior,"
Journal of Economic Behavior & Organization, Elsevier, vol. 37(3), pages 315-331, November.
- Bolton, G. & Katok, E., 1995. "An Experimental Test of the Crowding Out Hypothesis: The Nature of Beneficient Behavior," UFAE and IAE Working Papers 295.95, Unitat de Fonaments de l'Anàlisi Econòmica (UAB) and Institut d'Anàlisi Econòmica (CSIC).
- Erik Schokkaert & Luc Ootegem, 2000.
"Preference Variation and Private Donations,"
International Economic Association Series, in: L.-A. Gérard-Varet & S.-C. Kolm & J. Mercier Ythier (ed.), The Economics of Reciprocity, Giving and Altruism, chapter 3, pages 78-95,
Palgrave Macmillan.
- Erik Schokkaert & Luc Van Ootegem, 1998. "Preference Variation and Private Donations," Working Papers of Department of Economics, Leuven ces9808, KU Leuven, Faculty of Economics and Business (FEB), Department of Economics, Leuven.
- Erik Schokkaert & Luc Van Ootegem, 1998. "Preference Variation and Private Donations," Public Economics Working Paper Series ces9808, Katholieke Universiteit Leuven, Centrum voor Economische Studiën, Working Group Public Economics.
- Dennis Coates, 1996. "A Diagrammatic Demonstration of Public Crowding-Out of Private Contributions to Public Goods," The Journal of Economic Education, Taylor & Francis Journals, vol. 27(1), pages 49-58, January.
- Karen Smith Conway, 1994. "Reconsidering the Effects of Fiscal Policy On Private Sector Behavior: a Unifying View of Neutrality," Public Finance Review, , vol. 22(2), pages 195-221, April.
- Qian Weng & Haoran He, 2018. "Geographic Distance, Income And Charitable Giving: Evidence From China," The Singapore Economic Review (SER), World Scientific Publishing Co. Pte. Ltd., vol. 64(05), pages 1145-1169, May.
- Philip H. Brown & Jessica H. Minty, 2008. "Media Coverage and Charitable Giving after the 2004 Tsunami," Southern Economic Journal, John Wiley & Sons, vol. 75(1), pages 9-25, July.
- 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.
- Roman M. Sheremeta & Neslihan Uler, 2021.
"The impact of taxes and wasteful government spending on giving,"
Experimental Economics, Springer;Economic Science Association, vol. 24(2), pages 355-386, June.
- Roman M. Sheremeta & Neslihan Uler, 2016. "The Impact of Taxes and Wasteful Government Spending on Giving," Working Papers 16-07, Chapman University, Economic Science Institute.
- Roman M. Sheremeta & Neslihan Uler, 2020. "The Impact of Taxes and Wasteful Government Spending on Giving," Working Papers 20-32, Chapman University, Economic Science Institute.
- Sheremeta, Roman & Uler, Neslihan, 2020. "The Impact of Taxes and Wasteful Government Spending on Giving," MPRA Paper 102348, University Library of Munich, Germany.
- Sheremeta, Roman & Uler, Neslihan, 2016. "The Impact of Taxes and Wasteful Government Spending on Giving," MPRA Paper 71001, University Library of Munich, Germany.
- William G. Gale & Joel B. Slemrod, 2001. "Policy Watch: Death Watch for the Estate Tax?," Journal of Economic Perspectives, American Economic Association, vol. 15(1), pages 205-218, Winter.
- Rachel T. A. Croson, 2007. "Theories Of Commitment, Altruism And Reciprocity: Evidence From Linear Public Goods Games," Economic Inquiry, Western Economic Association International, vol. 45(2), pages 199-216, April.
- Gupta, Dipak K. & Hofstetter, C. Richard & Buss, Terry F., 1997. "Group utility in the micro motivation of collective action: The case of membership in the AARP," Journal of Economic Behavior & Organization, Elsevier, vol. 32(2), pages 301-320, February.
- Marr, Kelly A. & Mullin, Charles H. & Siegfried, John J., 2005.
"Undergraduate financial aid and subsequent alumni giving behavior,"
The Quarterly Review of Economics and Finance, Elsevier, vol. 45(1), pages 123-143, February.
- Kelly Dugan & Charles H. Mullin & John J. Siegfried, 2000. "Undergraduate Financial Aid and Subsequent Alumni Giving Behavior," Vanderbilt University Department of Economics Working Papers 0040, Vanderbilt University Department of Economics.
- James Alm & Carolyn J. Bourdeaux, 2013.
"Applying Behavioral Economics to the Public Sector,"
Hacienda Pública Española / Review of Public Economics, IEF, vol. 206(3), pages 91-134, September.
- James Alm & Carolyn J. Bourdeaux, 2014. "Applying Behavioral Economics to the Public Sector," Working Papers 1405, Tulane University, Department of Economics.
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:taf:irapec:v:29:y:2015:i:1:p:65-80. 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: Chris Longhurst (email available below). General contact details of provider: http://www.tandfonline.com/CIRA20 .
Please note that corrections may take a couple of weeks to filter through the various RePEc services.