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Lending a Hand: How Federal Tax Policy Could Help Get More Cash to More Charities

Author

Listed:
  • A. Abigail Payne

    (McMaster)

Abstract

Although total giving to charities in Canada has increased in the last two decades, the share of tax filers reporting cash donations has fallen, and the sector’s reliance on large donations by wealthy donors has risen. To broaden the donation base, the author suggests creating a single tax-credit rate for cash donations or an RRSP-like charitable gift plan.

Suggested Citation

  • A. Abigail Payne, 2009. "Lending a Hand: How Federal Tax Policy Could Help Get More Cash to More Charities," e-briefs 88, C.D. Howe Institute.
  • Handle: RePEc:cdh:ebrief:88
    as

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    File URL: https://www.cdhowe.org/lending-hand-how-federal-tax-policy-could-help-get-more-cash-more-charities
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    References listed on IDEAS

    as
    1. Meera Fickling & Jeffrey J. Schott, 2011. "NAFTA and Climate Change," Peterson Institute Press: All Books, Peterson Institute for International Economics, number 4365.
    2. Fischer, Carolyn & Fox, Alan K., 2009. "Comparing Policies to Combat Emissions Leakage: Border Tax Adjustments versus Rebates," Discussion Papers dp-09-02, Resources For the Future.
    3. Gary Clyde Hufbauer & Steve Charnovitz & Jisun Kim, 2009. "Global Warming and the World Trading System," Peterson Institute Press: All Books, Peterson Institute for International Economics, number 4280.
    4. Roland Ismer & Karsten Neuhoff, 2007. "Border tax adjustment: a feasible way to support stringent emission trading," European Journal of Law and Economics, Springer, vol. 24(2), pages 137-164, October.
    5. Gary Clyde Hufbauer & Carol Gabyzon, 1996. "Fundamental Tax Reform and Border Tax Adjustments," Peterson Institute Press: Policy Analyses in International Economics, Peterson Institute for International Economics, number pa43, February.
    6. Chris Bataille & Benjamin Dachis & Nic Rivers, 2009. "Pricing Greenhouse Gas Emissions: The Impact on Canada's Competitiveness," C.D. Howe Institute Commentary, C.D. Howe Institute, issue 280, February.
    Full references (including those not matched with items on IDEAS)

    More about this item

    Keywords

    charities papers; federal tax policy; Canadian charities;

    JEL classification:

    • H20 - Public Economics - - Taxation, Subsidies, and Revenue - - - General
    • D64 - Microeconomics - - Welfare Economics - - - Altruism; Philanthropy; Intergenerational Transfers

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