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Why Do Corporations Give to Charity?

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Author Info
Navarro, Peter
Abstract

This paper explores whether corporate contributions should be tax dedu ctible within the more general context of an examination of the profi t and utility maximization motives driving contributions. The theoret ical section develops a formal structural model of the contributions process, illustrates comparative statics, and derives a set of empiri cally-testable hypotheses. Using a new source of firm data, the empir ical results indicate that profit maximization is an important motive driving contributions. This finding supports the current tax-deducti ble status of contributions (up to a seldom-encoun-tered ceiling) and favors a reform that allows firms to treat contributions as ordinary business expenses. Copyright 1988 by the University of Chicago.

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Article provided by University of Chicago Press in its journal Journal of Business.

Volume (Year): 61 (1988)
Issue (Month): 1 (January)
Pages: 65-93
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Handle: RePEc:ucp:jnlbus:v:61:y:1988:i:1:p:65-93

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  1. Baron, David P., 2006. "Managerial Contracting and Corporate Social Responsibility," Research Papers 1945, Stanford University, Graduate School of Business. [Downloadable!]
  2. William Crampton & Dennis Patten, 2008. "Social Responsiveness, Profitability and Catastrophic Events: Evidence on the Corporate Philanthropic Response to 9/11," Journal of Business Ethics, Springer, vol. 81(4), pages 863-873, September. [Downloadable!] (restricted)
  3. Scherer, F. M., 2007. "Corporate Structure and the Financial Support of U.S. Symphony Orchestras," Working Paper Series rwp07-002, Harvard University, John F. Kennedy School of Government. [Downloadable!]
  4. Jennifer C. Chen & Dennis M. Patten & Robin Roberts, 2008. "Corporate Charitable Contributions: A Corporate Social Performance or Legitimacy Strategy?," Journal of Business Ethics, Springer, vol. 82(1), pages 131-144, September. [Downloadable!] (restricted)
  5. Linda Barrington & Kenneth R. Troske, 2001. "Workforce Diversity and Productivity: An Analysis of Employer-Employee Match Data," Economics Program Working Papers 01-02, The Conference Board, Economics Program. [Downloadable!]
  6. Krishna Udayasankar, 2008. "Corporate Social Responsibility and Firm Size," Journal of Business Ethics, Springer, vol. 83(2), pages 167-175, December. [Downloadable!] (restricted)
  7. Alan Muller & Gail Whiteman, 2009. "Exploring the Geography of Corporate Philanthropic Disaster Response: A Study of Fortune Global 500 Firms," Journal of Business Ethics, Springer, vol. 84(4), pages 589-603, February. [Downloadable!] (restricted)
  8. Hoje Jo & Yongtae Kim, 2008. "Ethics and Disclosure: A Study of the Financial Performance of Firms in the Seasoned Equity Offerings Market," Journal of Business Ethics, Springer, vol. 80(4), pages 855-878, July. [Downloadable!] (restricted)
  9. Claudia Alves & Luís Santos-Pinto, 2008. "A Theory of Corporate Social Responsibility in Oligopolistic Markets," Cahiers de Recherches Economiques du Département d'Econométrie et d'Economie politique (DEEP) 09.04, Université de Lausanne, Faculté des HEC, DEEP. [Downloadable!]
  10. Baron, David P. & Harjoto, Maretno A. & Jo, Hoje, 2008. "The Economics and Politics of Corporate Social Performance," Research Papers 1993, Stanford University, Graduate School of Business. [Downloadable!]
  11. Whiteman, G.M. & Muller, A.R. & Voort, J. van der & Wijk, J.C.A.C. van & Meijs, L.C.P.M. & Piqué, C., 2005. "The Tsunami’s CSR Effect: MNEs and Philanthropic Responses to the Disaster," Research Paper ERS-2005-062-ORG Revision, Erasmus Research Institute of Management (ERIM), ERIM is the joint research institute of the Rotterdam School of Management, Erasmus University and the Erasmus School of Economics (ESE) at Erasmus Uni. [Downloadable!]
  12. Markus Kitzmueller, 2008. "Economics and Corporate Social Responsibility," Economics Working Papers ECO2008/37, European University Institute. [Downloadable!]
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