Steuerliche Spendenanreize: Ein Reformvorschlag
In Germany, donations to charitable institutions can be deducted from the taxable income. The government subsidizes each donated Euro by the household’s marginal tax rate. Unfortunately, this system has some serious shortcomings. Therefore, the existing tax deduction of donations should be replaced by a uniform tax abatement rate. Such a reformed system would be more transparent than the existing system and it would lead to a price of donating that is equal for all households. Furthermore, the empirical analysis of this study has shown that for an abatement rate of roughly 50% a positive (though small) fiscal effect occurs.
|Date of creation:||2010|
|Contact details of provider:|| Postal: B IV, VWL, D-54286 Trier|
Phone: +49 (0) 651 201-2739
Fax: +49 (0) 651 201-3934
Web page: http://www.uni-trier.de/index.php?id=2118
More information through EDIRC
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.:
- repec:ntj:journl:v:44:y:1991:i:no._3:p:365-81 is not listed on IDEAS
- Clotfelter, Charles T., 1980. "Tax incentives and charitable giving: evidence from a panel of taxpayers," Journal of Public Economics, Elsevier, vol. 13(3), pages 319-340, June.
- Barrett, Kevin S., 1991. "Panel-Data Estimates of Charitable Giving: A Synthesis of Techniques," National Tax Journal, National Tax Association, vol. 44(3), pages 365-381, September.
- repec:ntj:journl:v:50:y:1997:i:no._2:p:321-34 is not listed on IDEAS
- Clotfelter, Charles T, 1980. "Tax Incentives and Charitable Giving: Evidence from a Panel of Taxpayers," Empirical Economics, Springer, vol. 13(3), pages 319-340, June.
- Barrett, Kevin S. & McGuirk, Anya M. & Steinberg, Richard S., 1997. "Further Evidence on the Dynamic Impact of Taxes on Charitable Giving," National Tax Journal, National Tax Association, vol. 50(2), pages 321-334, June.
When requesting a correction, please mention this item's handle: RePEc:trr:wpaper:201007. See general information about how to correct material in RePEc.
For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: (Matthias Neuenkirch)
If references are entirely missing, you can add them using this form.