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Corporate profits and social responsibility: "Subsidization" of corporate income under charitable giving tax laws

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  • Webb, Natalie J.

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  • Webb, Natalie J., 1996. "Corporate profits and social responsibility: "Subsidization" of corporate income under charitable giving tax laws," Journal of Economics and Business, Elsevier, vol. 48(4), pages 401-421, October.
    • Handle: RePEc:eee:jebusi:v:48:y:1996:i:4:p:401-421
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    1. James W. Friedman, 1971. "A Non-cooperative Equilibrium for Supergames," The Review of Economic Studies, Review of Economic Studies Ltd, vol. 38(1), pages 1-12.
    2. Jean Tirole, 1988. "The Theory of Industrial Organization," MIT Press Books, The MIT Press, edition 1, volume 1, number 0262200716, December.
    3. R. A. Schwartz, 1968. "Corporate Philanthropic Contributions," Journal of Finance, American Finance Association, vol. 23(3), pages 479-497, June.
    4. Green, Edward J & Porter, Robert H, 1984. "Noncooperative Collusion under Imperfect Price Information," Econometrica, Econometric Society, vol. 52(1), pages 87-100, January.
    5. Clotfelter, Charles T., 1985. "Federal Tax Policy and Charitable Giving," National Bureau of Economic Research Books, University of Chicago Press, edition 1, number 9780226110486, December.
    6. Navarro, Peter, 1988. "Why Do Corporations Give to Charity?," The Journal of Business, University of Chicago Press, vol. 61(1), pages 65-93, January.
    7. Ralph Lowell Nelson, 1970. "Introduction and Summary to "Economic Factors in the Growth of Corporation Giving"," NBER Chapters, in: Economic Factors in the Growth of Corporation Giving, pages 1-11, National Bureau of Economic Research, Inc.
    8. Ralph L. Nelson, 1970. "Economic Factors in the Growth of Corporation Giving," NBER Books, National Bureau of Economic Research, Inc, number nels70-1, March.
    9. James Bennett & Manuel Johnson, 1980. "Corporate contributions: Some additional considerations," Public Choice, Springer, vol. 35(2), pages 137-143, January.
    10. Ralph Lowell Nelson, 1970. "Appendices and Index to "Economic Factors in the Growth of Corporation Giving"," NBER Chapters, in: Economic Factors in the Growth of Corporation Giving, pages 91-116, National Bureau of Economic Research, Inc.
    11. James W. Friedman, 1983. "Advertising and Oligopolistic Equilibrium," Bell Journal of Economics, The RAND Corporation, vol. 14(2), pages 464-473, Autumn.
    12. Orace Johnson, 1966. "Corporate Philanthropy: An Analysis of Corporate Contributions," The Journal of Business, University of Chicago Press, vol. 39, pages 489-489.
    13. Charles T. Clotfelter, 1985. "Federal Tax Policy and Charitable Giving," NBER Books, National Bureau of Economic Research, Inc, number clot85-1, March.
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    Cited by:

    1. Kuo-Jung Lee, 2018. "Valuations and Decisions of Investing in Corporate Social Responsibility: A Real Options Viewpoint," Sustainability, MDPI, vol. 10(10), pages 1-14, October.
    2. Koskinen, Yrjö & Albuquerque, Rui & Zhang, Chendi, 2013. "Corporate Social Responsibility and Firm Risk: Theory and Empirical Evidence," CEPR Discussion Papers 9533, C.E.P.R. Discussion Papers.
    3. Wei Peng & Baogui Xin & Yekyung Kwon, 2019. "Optimal Strategies of Product Price, Quality, and Corporate Environmental Responsibility," IJERPH, MDPI, vol. 16(23), pages 1-24, November.
    4. Brown, William O. & Helland, Eric & Smith, Janet Kiholm, 2006. "Corporate philanthropic practices," Journal of Corporate Finance, Elsevier, vol. 12(5), pages 855-877, December.
    5. Anca Antoaneta Vărzaru & Claudiu George Bocean & Michael Marian Nicolescu, 2021. "Rethinking Corporate Responsibility and Sustainability in Light of Economic Performance," Sustainability, MDPI, vol. 13(5), pages 1-21, March.
    6. Grolleau, Gilles & Mzoughi, Naoufel & Sutan, Angela, 2008. "Please do not pirate it, you will rob the poor! An experimental investigation on the effect of charitable donations on piracy," Journal of Behavioral and Experimental Economics (formerly The Journal of Socio-Economics), Elsevier, vol. 37(6), pages 2417-2426, December.
    7. Amir Barnea & Robert Heinkel & Alan Kraus, 2013. "Corporate social responsibility, stock prices, and tax policy," Canadian Journal of Economics/Revue canadienne d'économique, John Wiley & Sons, vol. 46(3), pages 1066-1084, August.
    8. Wirl, Franz & Noll, Juergen, 2007. "Voluntary (environmental) standards," Journal of Economics and Business, Elsevier, vol. 59(4), pages 275-285.
    9. Shiyu Lu & Bo Cheng, 2023. "Roses given, fragrance in hand: Charity law and corporate philanthropy—Evidence from a quasi‐natural experiment in China," Managerial and Decision Economics, John Wiley & Sons, Ltd., vol. 44(2), pages 988-1003, March.
    10. Mehdi Mili & Sami Gharbi & Frédéric Teulon, 2019. "Business ethics, company value and ownership structure," Journal of Management & Governance, Springer;Accademia Italiana di Economia Aziendale (AIDEA), vol. 23(4), pages 973-987, December.
    11. Lei Xu & Xiaoning Guo & Yan Liu & Xiaochen Sun & Jie Ji, 2022. "How Does Corporate Charitable Giving Affect Enterprise Innovation? A Literature Review and Research Directions," Sustainability, MDPI, vol. 14(23), pages 1-21, November.
    12. Jean-Michel Sahut & Marta Peris-Ortiz & Frédéric Teulon, 2019. "Corporate social responsibility and governance," Journal of Management & Governance, Springer;Accademia Italiana di Economia Aziendale (AIDEA), vol. 23(4), pages 901-912, December.
    13. Arthur Gautier & Anne-Claire Pache, 2015. "Research on Corporate Philanthropy: A Review and Assessment," Journal of Business Ethics, Springer, vol. 126(3), pages 343-369, February.
    14. Jean-michel Sahut & Medhi Mili & Sana Ben Tekaya & Frédéric Teulon, 2016. "Financial Impacts and antecedents of CSR: a PLS Path Modelling Approach," Economics Bulletin, AccessEcon, vol. 36(2), pages 736-751.

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