Advanced Search
MyIDEAS: Login

Sweet and Not-So-Sweet Charity

Contents:

Author Info

  • Calum M. Carmichael

    ()
    (School of Public Policy and Administration, Carleton University, Ottawa, Ontario, Canada)

Registered author(s):

    Abstract

    In order to maximize social welfare, governments should subsidize at different rates the private contributions made to different categories of charitable or publicly beneficial civic activity. This prescription stands in contrast to the standard practice of subsidizing such contributions uniformly and suggests the need to evaluate not only that practice but also the diverse initiatives of several governments to subsidize at higher rates certain contributions made to certain categories. The case for differential subsidies is made here with reference to a model in which the government chooses the subsidies and amounts of direct funding, as well as a personal transfer and linear taxes on earnings and consumption. The categories differ in terms of the individuals contributing, the individuals receiving the charitable goods and services, and the effectiveness of direct funding relative to contributions. A linear expenditure system illustrates the restrictive conditions necessary for uniform contribution subsidies being optimal.

    Download Info

    If you experience problems downloading a file, check if you have the proper application to view it first. In case of further problems read the IDEAS help page. Note that these files are not on the IDEAS site. Please be patient as the files may be large.
    File URL: http://pfr.sagepub.com/content/40/4/497.abstract
    Download Restriction: no

    Bibliographic Info

    Article provided by in its journal Public Finance Review.

    Volume (Year): 40 (2012)
    Issue (Month): 4 (July)
    Pages: 497-518

    as in new window
    Handle: RePEc:sae:pubfin:v:40:y:2012:i:4:p:497-518

    Contact details of provider:

    Related research

    Keywords: charitable contributions; philanthropy; differential subsidies; tax expenditures; optimal taxation;

    References

    No references listed on IDEAS
    You can help add them by filling out this form.

    Citations

    Lists

    This item is not listed on Wikipedia, on a reading list or among the top items on IDEAS.

    Statistics

    Access and download statistics

    Corrections

    When requesting a correction, please mention this item's handle: RePEc:sae:pubfin:v:40:y:2012:i:4:p:497-518. See general information about how to correct material in RePEc.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: (SAGE Publications).

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If references are entirely missing, you can add them using this form.

    If the full references list an item that is present in RePEc, but the system did not link to it, you can help with this form.

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your profile, as there may be some citations waiting for confirmation.

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.