Results 1 to 10 of about 210,528 (203)
On the Desirability of Taxing Charitable Contributions [PDF]
SSRN Electronic Journal, 2007 We develop a model that allows for public goods and status signaling through charitable contributions. This model provides a unified framework in which contributions are driven both by altruism and status signaling. We use this setup to re-examine the conventional practice of rendering a favorable tax treatment to charitable contributions.
Tomer Blumkin, Efraim Sadka
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Rational Inattention to Subsidies for Charitable Contributions [PDF]
, 2011 Evidence suggests that individuals fail to process all relevant attributes when making decisions. Recent literature has mainly focused on shrouded attributes. Here we present a simple model where agents rationally choose not to process attributes even when they are not shrouded, and we investigate its predictions for the case of subsidies for ...
Kimberly Scharf, Sarah Smith
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Taxing and Subsidising Charitable Contributions [PDF]
This paper examines a model of charitable contributions in which there exist both warm-glow and public good motives for giving, but where the warm-glow motive is competitive in the sense that individuals evaluate their own contribution relative to that of their peers.
Alan Krause
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Rebate subsidies, matching subsidies and isolation effects [PDF]
Judgment and Decision Making, 2006 In a series of recent experiments (Davis, Millner and Reilly, 2005, Eckel and Grossman, 2003, 2005a-c, 2006), matching subsidies generate significantly higher charity receipts than do theoretically equivalent rebate subsidies.
Douglas D. Davis
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Financial Support of Communities During the Covid-19 Pandemic [PDF]
Financial Markets, Institutions and Risks, 2022 The article provides a study of the financial provision of local communities to respond the COVID-19. The main purpose of the research is to analyze the role of alternative sources of funding for local communities in strengthening their financial ...
Olena Pakhnenko +2 more
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Youth, 2023 There has been increasing attention given to the relationship between children’s rights and business due to a greater understanding of the direct and indirect impacts that businesses have on children and youth. Concomitantly, many businesses are involved
Tara M. Collins, Steven W. Gibson
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Religions, 2022 Though religion-informed charitable behavior has gained much academic attention recently, there is an ambiguous relationship between individual donation intention and Buddhist determinants. Drawing on the theories of reasoned action and product semantics,
Zhenzhen Qin, Yao Song
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A Two-Tiered Charitable Contribution Credit for All American Taxpayers
Nonprofit Policy Forum, 2020 This policy memo proposes and simulates the effects of a two-tier, nonrefundable tax credit for charitable contributions. A two-rate credit would expand access to tax incentives for charitable contributions to most Americans and increase charitable ...
Duquette Nicolas
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CHARITABLE CONTRIBUTIONS TO INTERNATIONAL RELIEF AND DEVELOPMENT [PDF]
National Tax Journal, 1995 This paper uses 1988-1991 state-level data to examine the effects of tax policy, income, and sociopolitical char-acteristics on charitable contributions to international relief and development. Unlike assistance to domestic religious, educational, cultural, health, and social welfare institutions, donations to organizations that primarily benefit ...
Ribar, David C., Wilhelm, Mark O.
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Get the happiness out-An online experiment on the causal effects of positive emotions on giving.
PLoS ONE, 2023 Our study provides new evidence on the impact of positive emotions on voluntary contributions to public goods in a natural setting. Using a lab-in-field experiment, we induce positive incidental emotions randomly and analyze their effects on donations ...
Anja Köbrich Leon, Janosch Schobin
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