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Charitable Giving and Tax Policy - A Historical and Comparative Perspective | Oxford Scholarship Online
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Charitable Giving and Tax Policy: A Historical and Comparative Perspective

Gabrielle Fack and Camille Landais

Abstract

Since the late 1990s, differentials in the level of private contributions to charitable organizations have become a central matter of public policy. Because private charitable contributions finance a variety of socially valuable activities (education, arts, etc.), many governments have tried to boost private philanthropy through active policy interventions. Furthermore, the temptation of relying on private contributions to finance the provision of public goods has increased substantially in recent years as fiscal constraints have become tighter. Yet there is little robust quantitative evidence ... More

Keywords: philanthropy, charitable giving, tax policies, comparative analysis, tax incentives

Bibliographic Information

Print publication date: 2016 Print ISBN-13: 9780198723660
Published to Oxford Scholarship Online: October 2016 DOI:10.1093/acprof:oso/9780198723660.001.0001

Authors

Affiliations are at time of print publication.

Gabrielle Fack, editor
Associate Professor, Université Paris 1 Panthéon Sorbonne and Paris School of Economics; CEPR Research Affiliate; CESifo Research Affiliate

Camille Landais, editor
Associate Professor, London School of Economics; CEPR, IZA, IFS, and STICERD Research Affiliate