Add to ORKGThis paper provides an introduction to the differential subsidization of private contributions to publicly-beneficial civic activities. It summarizes an economic case for differential subsidies as part of a fiscal system designed to increase social welfare, and then surveys the practices and criteria used by eight governments in applying such subsidies. Evaluating policies and programs for the subsidization of private contributions requires that they be assessed in their broader fiscal context – a task that warrants further research. Key words: charitable contributions; optimal taxation
In many countries – the US, Canada and the UK, for example – donors to charities receive the identic...
According to standard theory, public goods will be under-supplied in the market place as a result of...
Policy analysis of the charitable contribution deduction has focused on two aspects. First, the dedu...
This article introduces the practice and theory of subsidizing at different rates the private financ...
This paper analyzes optimal taxation of charitable giving to a public good in a Mirrleesian framewor...
We develop a model that allows for public goods and status signaling through charitable contribution...
This paper deals with tax policy responses to charitable giving, defined in terms of voluntary contr...
In order to maximize social welfare, governments should subsidize at different rates the private con...
The charitable deduction has enjoyed relatively little support in the legal academy. Many commentato...
This paper deals with tax policy responses to charitable giving based on a model of optimal redistri...
Our framework integrates (i) public and private redistribution, (ii) the warm glow of giving and sti...
This paper studies the consequences of charitable giving for both the optimal tax system and the opt...
Americans contribute billions of dollars to charities on an annual basis. Charitable contributions n...
This paper studies the relationship between redistributive taxation and tax-deductible charitable co...
Evidence on the price elasticity of private donations to charities and on the crowding out effect of...
In many countries – the US, Canada and the UK, for example – donors to charities receive the identic...
According to standard theory, public goods will be under-supplied in the market place as a result of...
Policy analysis of the charitable contribution deduction has focused on two aspects. First, the dedu...
This article introduces the practice and theory of subsidizing at different rates the private financ...
This paper analyzes optimal taxation of charitable giving to a public good in a Mirrleesian framewor...
We develop a model that allows for public goods and status signaling through charitable contribution...
This paper deals with tax policy responses to charitable giving, defined in terms of voluntary contr...
In order to maximize social welfare, governments should subsidize at different rates the private con...
The charitable deduction has enjoyed relatively little support in the legal academy. Many commentato...
This paper deals with tax policy responses to charitable giving based on a model of optimal redistri...
Our framework integrates (i) public and private redistribution, (ii) the warm glow of giving and sti...
This paper studies the consequences of charitable giving for both the optimal tax system and the opt...
Americans contribute billions of dollars to charities on an annual basis. Charitable contributions n...
This paper studies the relationship between redistributive taxation and tax-deductible charitable co...
Evidence on the price elasticity of private donations to charities and on the crowding out effect of...
In many countries – the US, Canada and the UK, for example – donors to charities receive the identic...
According to standard theory, public goods will be under-supplied in the market place as a result of...
Policy analysis of the charitable contribution deduction has focused on two aspects. First, the dedu...