This file is part of IDEAS, which uses RePEc data


[ Papers | Articles | Software | Books | Chapters | Authors | Institutions | JEL Classification | NEP reports | Search | New papers by email | Author registration | Rankings | Volunteers | FAQ | Blog | Help! ]

Taxation and The Crowding-Out Effect of Corporate Social Responsibility

Author info | Abstract | Publisher info | Download info | Related research | Statistics
Author Info
Jérôme Ballet (C3ED - Centre d'économie et d'éthique pour l'environnement et le développement - IRD : UR063 - Université de Versailles-Saint Quentin en Yvelines)
Damien Bazin (C3ED - Centre d'économie et d'éthique pour l'environnement et le développement - IRD : UR063 - Université de Versailles-Saint Quentin en Yvelines)
Abraham Lioui (Department of Economics - Bar Ilan University, Ramat Gan, Israel.)
David Touahri () (LEST - Laboratoire d'économie et de sociologie du travail - CNRS : UMR6123 - Université de Provence - Aix-Marseille I - Université de la Méditerranée - Aix-Marseille II)

Additional information is available for the following registered author(s):

Abstract

We address in this paper the issue of the existence or not of a crowding-out effect of Corporate Social Responsability by government intervention through a lump sum tax. For this purpose, we build a model of impur altruism for firms. We show that in general it will happen to be that public policy crowds out corporate (private) contribution but the crowding-out will not be complete. Two interesting findings are that i) the intensity of the crowding-out depends upon the relative performance of the government in producing the public good and ii) that public policy has an impact on wages in the economy since it is the opportunity cost for firms that spend time on Corporate Social Responsibility.

Download Info
To download:

If you experience problems downloading a file, check if you have the proper application to view it first. Information about this may be contained in the File-Format links below. 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://halshs.archives-ouvertes.fr/docs/00/11/38/56/PDF/Taxation_and_the_Crowding_Out_Effect_of_CSR_harvard.pdf
File Format: application/pdf
File Function:
Download Restriction: no

Publisher Info
Paper provided by HAL in its series Post-Print with number halshs-00113856_v1.

Download reference. The following formats are available: HTML (with abstract), plain text (with abstract), BibTeX, RIS (EndNote, RefMan, ProCite), ReDIF
Length:
Date of creation: 26 Mar 2006
Date of revision:
Handle: RePEc:hal:journl:halshs-00113856_v1

Note: View the original document on HAL open archive server: http://halshs.archives-ouvertes.fr/halshs-00113856/en/
Contact details of provider:
Web page: http://hal.archives-ouvertes.fr/

For technical questions regarding this item, or to correct its listing, contact: (CCSD).

Related research
Keywords: Corporate Social Responsibility; Crowding-out effect; Taxation;

References listed on IDEAS
Please report citation or reference errors to , or , if you are the registered author of the cited work, log in to your RePEc Author Service profile, click on "citations" and make appropriate adjustments.:

  1. Brekke, Kjell Arne & Nyborg, Karine, 2005. "Moral hazard and moral motivation: Corporate social responsibility as labor market screening," Memorandum 25/2004, Oslo University, Department of Economics. [Downloadable!]
  2. Duncan, Brian, 1999. "Modeling charitable contributions of time and money," Journal of Public Economics, Elsevier, vol. 72(2), pages 213-242, May. [Downloadable!] (restricted)
  3. Brekke, Kjell Arne & Kverndokk, Snorre & Nyborg, Karine, 2003. "An economic model of moral motivation," Journal of Public Economics, Elsevier, vol. 87(9-10), pages 1967-1983, September. [Downloadable!] (restricted)
    Other versions:
  4. Thomas Bue Bjorner & Lars Garn Hansen & Clifford S. Russell, 2002. "Environmental Labelling and Consumer's Choice - An Empirical Analysis of the Effect of the Nordic Swan," Working Papers 0203, Department of Economics, Vanderbilt University. [Downloadable!]
    Other versions:
  5. Andreoni, James, 1990. "Impure Altruism and Donations to Public Goods: A Theory of Warm-Glow Giving?," Economic Journal, Royal Economic Society, vol. 100(401), pages 464-77, June. [Downloadable!] (restricted)
  6. Maxwell, John W & Lyon, Thomas P & Hackett, Steven C, 2000. "Self-Regulation and Social Welfare: The Political Economy of Corporate Environmentalism," Journal of Law & Economics, University of Chicago Press, vol. 43(2), pages 583-617, October.
    Other versions:
Full references

Statistics
Access and download statistics

Did you know? IDEAS also indexes software components.

This page was last updated on 2009-12-1.


This information is provided to you by IDEAS at the Department of Economics, College of Liberal Arts and Sciences, University of Connecticut using RePEc data on a server sponsored by the Society for Economic Dynamics.