Arbeitspapier
Quality-Aware Tax Incentives for Charitable Contributions
This paper characterizes efficient tax subsidies for charitable contributions, and considers the properties of potential reforms. Contributions are underprovided in the absence of subsidies, and are misdirected if subsidies fail to account for all of the costs that donors incur. It is costly for prospective donors to identify high-quality giving opportunities, so there will be too few of these contributions if all giving receives the same tax treatment. A more efficient alternative is to offer generous tax subsidies that are partially or entirely recouped if recipient organizations subsequently experience precipitous contribution declines.
- Sprache
-
Englisch
- Erschienen in
-
Series: CESifo Working Paper ; No. 10250
- Klassifikation
-
Wirtschaft
Taxation and Subsidies: Efficiency; Optimal Taxation
Public Goods
Nonprofit Institutions; NGOs; Social Entrepreneurship
- Thema
-
Philanthropie
Fundraising
Steuervergünstigung
Theorie
USA
- Ereignis
-
Geistige Schöpfung
- (wer)
-
Halberstam, Zachary
Hines, James R.
- Ereignis
-
Veröffentlichung
- (wer)
-
Center for Economic Studies and ifo Institute (CESifo)
- (wo)
-
Munich
- (wann)
-
2023
- Handle
- Letzte Aktualisierung
-
10.03.2025, 11:44 MEZ
Datenpartner
Dieses Objekt wird bereitgestellt von:
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ZBW - Deutsche Zentralbibliothek für Wirtschaftswissenschaften - Leibniz-Informationszentrum Wirtschaft. Bei Fragen zum Objekt wenden Sie sich bitte an den Datenpartner.
Objekttyp
- Arbeitspapier
Beteiligte
- Halberstam, Zachary
- Hines, James R.
- Center for Economic Studies and ifo Institute (CESifo)
Entstanden
- 2023
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