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The price elasticity of charitable giving : does the form of tax relief matter?
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Scharf, Kimberly A. and Smith, Sarah (2015) The price elasticity of charitable giving : does the form of tax relief matter? International Tax and Public Finance, 22 (2). pp. 330-352. doi:10.1007/s10797-014-9306-3 ISSN 0927-5940.
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Official URL: http://dx.doi.org/10.1007/s10797-014-9306-3
Abstract
We use a survey-based approach to compare the effects of alternative forms of tax relief on donations—a tax rebate for the donor and a matched payment to the charity. On accounting grounds these two are equivalent but, in line with earlier experimental studies, we find that charitable contributions are significantly more responsive to a match than to a rebate. The difference can largely be explained by the fact that a majority of donors do not adjust their nominal donations in response to a change in subsidy. We relate our findings to the growing literature on behavioural tax policy.
Item Type: | Journal Article | ||||||
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Divisions: | Faculty of Social Sciences > Economics | ||||||
Journal or Publication Title: | International Tax and Public Finance | ||||||
Publisher: | Springer New York LLC | ||||||
ISSN: | 0927-5940 | ||||||
Official Date: | April 2015 | ||||||
Dates: |
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Volume: | 22 | ||||||
Number: | 2 | ||||||
Page Range: | pp. 330-352 | ||||||
DOI: | 10.1007/s10797-014-9306-3 | ||||||
Status: | Peer Reviewed | ||||||
Publication Status: | Published | ||||||
Access rights to Published version: | Restricted or Subscription Access |
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