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Non-discriminatory donation relief and strategic commitment under political competition
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Giovanniello, Monica A., Perroni, Carlo, Scharf, Kimberly A. and Slivinski, Al (2019) Non-discriminatory donation relief and strategic commitment under political competition. European Journal of Political Economy, 58 . pp. 164-177. doi:10.1016/j.ejpoleco.2018.10.002 ISSN 0176-2680.
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WRAP-non-discriminatory-donation-relief-strategic-political-Scharf-2018.pdf - Accepted Version - Requires a PDF viewer. Available under License Creative Commons Attribution Non-commercial No Derivatives 4.0. Download (600Kb) | Preview |
Official URL: https://doi.org/10.1016/j.ejpoleco.2018.10.002
Abstract
Tax relief for private donations towards the provision of collective goods can protect minorities from majority-driven outcomes in which tax revenues are exclusively used to finance the provision of public goods that are only valued by the majority. In this paper we show that non-discriminatory tax relief for private donations can arise in political equilibrium as a strategic commitment device aimed at creating and supporting political alliances that would not otherwise be able to coalesce.
| Item Type: | Journal Article | ||||||||
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| Subjects: | H Social Sciences > HJ Public Finance | ||||||||
| Divisions: | Faculty of Social Sciences > Economics | ||||||||
| Library of Congress Subject Headings (LCSH): | Tax exemption, Endowments, Income tax deductions for charitable contributions, Gifts -- Taxation -- Deductions, Tax remission, Expenditures, Public | ||||||||
| Journal or Publication Title: | European Journal of Political Economy | ||||||||
| Publisher: | Elsevier BV | ||||||||
| ISSN: | 0176-2680 | ||||||||
| Official Date: | June 2019 | ||||||||
| Dates: |
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| Volume: | 58 | ||||||||
| Page Range: | pp. 164-177 | ||||||||
| DOI: | 10.1016/j.ejpoleco.2018.10.002 | ||||||||
| Status: | Peer Reviewed | ||||||||
| Publication Status: | Published | ||||||||
| Reuse Statement (publisher, data, author rights): | © 2019, Elsevier. Licensed under the Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 International http://creativecommons.org/licenses/by-nc-nd/4.0/. | ||||||||
| Access rights to Published version: | Restricted or Subscription Access | ||||||||
| Date of first compliant deposit: | 16 October 2018 | ||||||||
| Date of first compliant Open Access: | 15 October 2020 | ||||||||
| RIOXX Funder/Project Grant: |
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