How can we improve tax incentives for charitable giving? Lessons from field experiments in fundraising

Buchbeitrag

There are several design elements shared between the treatment of donations in the tax code and fundraising strategies. Due to these similarities, law makers wishing to improve tax incentives for charitable giving can draw inspiration from field experiments in fundraising. This is especially relevant since tax return data offer a limited basis for causal conclusions, and real-world experiments with the tax code are not feasible. In this chapter, I provide a review of the field-experimental literature in the economics of philanthropy, with a special focus on issues like price reductions for giving and thresholds for such price reductions. Furthermore, I explain what the results suggest for the treatment of donations in the tax code.

Angaben zum Objekt

• Sprache: Englisch

Klassifikation und Themen

• Klassifikation: Sozialwissenschaften, Soziologie, Anthropologie

Beteiligte, Orts- und Zeitangaben

• Ereignis: Geistige Schöpfung
• (wer): Adena, Maja
• Ereignis: Veröffentlichung
• (wer): Routledge
• (wo): London
• (wann): 2021

Weitere Informationen

• DOI: doi:10.4324/9781003139201-22
• Handle: http://hdl.handle.net/10419/251718
• Letzte Aktualisierung: 10.03.2025, 11:43 MEZ