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The Impact of Tax Deductibility on Charitable Giving by Covenant in the UK

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  • Jones, Andrew M
  • Posnett, John W

Abstract

The 1985/86 Survey of Personal Incomes is used to estimate the impact of tax deductibility on giving by covenant. Estimates are based on two models: a generalized Tobit model, and Reece and Zieschang's (1985) model that allows for a nonlinear budget constraint. The results suggest that the latter is not appropriate for the U.K. tax system. In the Tobit models, the income effects on participation and expenditure are well determined and similar to those in previous work for the United Kingdom and in many U.S. studies. There is no robust evidence of a tax-price effect on participation or expenditure. Copyright 1991 by Royal Economic Society.

Suggested Citation

  • Jones, Andrew M & Posnett, John W, 1991. "The Impact of Tax Deductibility on Charitable Giving by Covenant in the UK," Economic Journal, Royal Economic Society, vol. 101(408), pages 1117-1129, September.
    • Handle: RePEc:ecj:econjl:v:101:y:1991:i:408:p:1117-29
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    Cited by:

    1. Erik Schokkaert & Luc Ootegem, 2000. "Preference Variation and Private Donations," International Economic Association Series, in: L.-A. Gérard-Varet & S.-C. Kolm & J. Mercier Ythier (ed.), The Economics of Reciprocity, Giving and Altruism, chapter 3, pages 78-95, Palgrave Macmillan.
    2. Richer, Jerrell, 1995. "Green Giving: An Analysis of Contributions to Major U.S. Environmental Groups," Discussion Papers 10870, Resources for the Future.
    3. Andrew Jones & Richard Marriott, 1994. "Determinants of the level and methods of charitable giving in the 1990 Family Expenditure Survey," Applied Economics Letters, Taylor & Francis Journals, vol. 1(11), pages 200-203.
    4. Khanna, Jyoti & Posnett, John & Sandler, Todd, 1995. "Charity donations in the UK: New evidence based on panel data," Journal of Public Economics, Elsevier, vol. 56(2), pages 257-272, February.
    5. Richer, Jerrell, 1995. "Green Giving: An Analysis of Contributions to Major U.S. Environmental Groups," RFF Working Paper Series dp-95-39, Resources for the Future.

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