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A case for taxing charitable donations

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  • Blumkin, Tomer
  • Sadka, Efraim

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  • Blumkin, Tomer & Sadka, Efraim, 2007. "A case for taxing charitable donations," Journal of Public Economics, Elsevier, vol. 91(7-8), pages 1555-1564, August.
    • Handle: RePEc:eee:pubeco:v:91:y:2007:i:7-8:p:1555-1564
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    1. Michael J. Boskin & Eytan Sheshinski, 1978. "Optimal Redistributive Taxation When Individual Welfare Depends upon Relative Income," The Quarterly Journal of Economics, President and Fellows of Harvard College, vol. 92(4), pages 589-601.
    2. Ireland, Norman J., 1998. "Status-seeking, income taxation and efficiency," Journal of Public Economics, Elsevier, vol. 70(1), pages 99-113, October.
    3. Kaplow, Louis, 1995. "A note on subsidizing gifts," Journal of Public Economics, Elsevier, vol. 58(3), pages 469-477, November.
    4. Ireland, Norman J., 1994. "On limiting the market for status signals," Journal of Public Economics, Elsevier, vol. 53(1), pages 91-110, January.
    5. Glazer, Amihai & Konrad, Kai A, 1996. "A Signaling Explanation for Charity," American Economic Review, American Economic Association, vol. 86(4), pages 1019-1028, September.
    6. Cooter, Robert D & Broughman, Brian, 2005. "Charity, Publicity, and the Donation Registry," Berkeley Olin Program in Law & Economics, Working Paper Series qt9cm5h0qr, Berkeley Olin Program in Law & Economics.
    7. Cooter Robert & Broughman Brian J, 2005. "Charity, Publicity, and the Donation Registry," The Economists' Voice, De Gruyter, vol. 2(3), pages 1-9, August.
    8. Harbaugh, William T., 1998. "What do donations buy?: A model of philanthropy based on prestige and warm glow," Journal of Public Economics, Elsevier, vol. 67(2), pages 269-284, February.
    9. Harbaugh, William T, 1998. "The Prestige Motive for Making Charitable Transfers," American Economic Review, American Economic Association, vol. 88(2), pages 277-282, May.
    10. Bergstrom, Theodore & Blume, Lawrence & Varian, Hal, 1986. "On the private provision of public goods," Journal of Public Economics, Elsevier, vol. 29(1), pages 25-49, February.
    11. Tomer Blumkin & Efraim Sadka, 2007. "On the Desirability of Taxing Charitable Contributions," CESifo Working Paper Series 1900, CESifo.
    12. Andreoni, James, 1989. "Giving with Impure Altruism: Applications to Charity and Ricardian Equivalence," Journal of Political Economy, University of Chicago Press, vol. 97(6), pages 1447-1458, December.
    13. 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 464-477, June.
    14. Diamond, Peter, 2006. "Optimal tax treatment of private contributions for public goods with and without warm glow preferences," Journal of Public Economics, Elsevier, vol. 90(4-5), pages 897-919, May.
    15. Frank, Robert H, 1984. "Are Workers Paid Their Marginal Products?," American Economic Review, American Economic Association, vol. 74(4), pages 549-571, September.
    16. J. A. Mirrlees, 1971. "An Exploration in the Theory of Optimum Income Taxation," The Review of Economic Studies, Review of Economic Studies Ltd, vol. 38(2), pages 175-208.
    17. Ireland, N. J., 2001. "Optimal income tax in the presence of status effects," Journal of Public Economics, Elsevier, vol. 81(2), pages 193-212, August.
    18. Robert H. Frank, 1984. "Interdependent Preferences and the Competitive Wage Structure," RAND Journal of Economics, The RAND Corporation, vol. 15(4), pages 510-520, Winter.
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    Citations

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    Cited by:

    1. Blumkin, Tomer & Margalioth, Yoram & Sharoni, Adi, 2014. "The Signaling Role of Corporate Social Responsibility," Working Paper Series, Center for Fiscal Studies 2014:10, Uppsala University, Department of Economics.
    2. Aronsson, Thomas & Johansson-Stenman, Olof & Wendner, Ronald, 2019. "Charity, Status, and Optimal Taxation: Welfarist and Paternalist Approaches," Umeå Economic Studies 959, Umeå University, Department of Economics.
    3. Alan Krause, "undated". "Taxing and Subsidising Charitable Contributions," Discussion Papers 09/23, Department of Economics, University of York.
    4. Aronsson, Thomas & Johansson-Stenman, Olof & Wendner, Ronald, 2016. "Redistribution through Charity and Optimal Taxation when People are Concerned with Social Status," MPRA Paper 68731, University Library of Munich, Germany.
    5. Aronsson, Thomas & Johansson-Stenman, Olof & Wendner, Ronald, 2019. "Charity as Income Redistribution: A Model with Optimal Taxation, Status, and Social Stigma," Umeå Economic Studies 961, Umeå University, Department of Economics.
    6. Thomas Aronsson & Olof Johansson-Stenman & Ronald Wendner, 2021. "Charity, Status, and Optimal Taxation: Welfarist and Non-Welfarist Approaches," Graz Economics Papers 2021-06, University of Graz, Department of Economics.
    7. Thomas Aronsson & Olof Johansson-Stenman, 2013. "Veblen’s theory of the leisure class revisited: implications for optimal income taxation," Social Choice and Welfare, Springer;The Society for Social Choice and Welfare, vol. 41(3), pages 551-578, September.
    8. Dan Ariely & Anat Bracha & Stephan Meier, 2009. "Doing Good or Doing Well? Image Motivation and Monetary Incentives in Behaving Prosocially," American Economic Review, American Economic Association, vol. 99(1), pages 544-555, March.
    9. Tomer Blumkin & Yoram Margalioth & Efraim Sadka & Adi Sharoni, 2019. "Charitable Constributions by Businesses: A Tax Policy Perspective," CESifo Working Paper Series 7836, CESifo.
    10. Lin, Boqiang & Okyere, Michael Adu, 2022. "Are people energy poor because of their prosocial behavior? Evidence from Ghana," Energy, Elsevier, vol. 239(PE).
    11. Tomer Blumkin & Yoram Margalioth & Adi Sharoni, 2014. "The Signaling Role of Corporate Social Responsibility," CESifo Working Paper Series 4962, CESifo.
    12. Guttman, Joel M. & Goette, Lorenz, 2015. "Reputation, volunteering, and trust: Minimizing reliance on taste-based explanations," European Journal of Political Economy, Elsevier, vol. 40(PB), pages 375-386.
    13. Ryo Ishida, 2015. "Vote with their donations : An explanation about crowding-in of government provision of public goods," Discussion papers ron272, Policy Research Institute, Ministry of Finance Japan.
    14. Tomer Blumkin & Yoram Margaliioth & Efraim Sadka & Adi Sharoni, 2016. "The Signaling Role of Charitable Contributions by Businesses: A Tax Policy Perspective," CESifo Working Paper Series 6106, CESifo.

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