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Steuerliche Spendenanreize: Ein Reformvorschlag

  • Ludwig von Auer
  • Andreas Kalusche
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    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.

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    File URL: http://www.uni-trier.de/fileadmin/fb4/prof/VWL/EWF/Research_Papers/2010-07.pdf
    File Function: First version, 2010
    Download Restriction: no

    Paper provided by University of Trier, Department of Economics in its series Research Papers in Economics with number 2010-07.

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    Length: 19 pages
    Date of creation: 2010
    Date of revision:
    Handle: RePEc:trr:wpaper:201007
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    Web page: http://www.uni-trier.de/index.php?id=2118

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    1. 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 321-34, June.
    2. Barrett, Kevin S., 1991. "Panel-Data Estimates of Charitable Giving: A Synthesis of Techniques," National Tax Journal, National Tax Association, vol. 44(3), pages 365-81, September.
    3. 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.
    4. Clotfelter, Charles T, 1980. "Tax Incentives and Charitable Giving: Evidence from a Panel of Taxpayers," Empirical Economics, Springer, vol. 13(3), pages 319-40, June.
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