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Donations and tax incentives: Evidence from South Africa

Author

Listed:
  • Fadzayi Chingwere
  • Matthew Clance
  • Nicky Nicholls
  • Aimable Nsabimana
  • Eleni Yitbarek

Abstract

This study examines the impact of tax incentives on charitable donations within South Africa, with a focus on donations declared on individuals' tax returns. Leveraging the universe of South African tax administrative data spanning over a decade (2011-21), we apply the bunching approach to assess how individual taxpayers respond to donation tax incentives.

Suggested Citation

  • Fadzayi Chingwere & Matthew Clance & Nicky Nicholls & Aimable Nsabimana & Eleni Yitbarek, 2024. "Donations and tax incentives: Evidence from South Africa," WIDER Working Paper Series wp-2024-72, World Institute for Development Economic Research (UNU-WIDER).
    • Handle: RePEc:unu:wpaper:wp-2024-72
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    References listed on IDEAS

    as
    1. Emmanuel Saez, 2010. "Do Taxpayers Bunch at Kink Points?," American Economic Journal: Economic Policy, American Economic Association, vol. 2(3), pages 180-212, August.
    2. David Roodman & Scott Standley, 2006. "Tax policies to promote private charitable giving in DAC countries," Working Papers 82, Center for Global Development.
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