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Are Tax Incentives for Charitable Giving Efficient? Evidence from France

In: Income Taxation, Trans-Atlantic Public Economics Seminar (TAPES)

Citations

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Cited by:

  1. Mandar Oak & Anand Swamy, 2009. "Commitment and Conquest: The Case of British Rule in India," School of Economics and Public Policy Working Papers 2009-24, University of Adelaide, School of Economics and Public Policy.
  2. Philippe Aghion & Ufuk Akcigit & Matthieu Lequien & Stefanie Stantcheva, 2017. "Tax Simplicity and Heterogeneous Learning," NBER Working Papers 24049, National Bureau of Economic Research, Inc.
  3. Jonathan Meer & Benjamin A. Priday, 2020. "Tax Prices and Charitable Giving: Projected Changes in Donations under the 2017 Tax Cuts and Jobs Act," Tax Policy and the Economy, University of Chicago Press, vol. 34(1), pages 113-138.
  4. Seoyun Hong, 2023. "Censored Quantile Regression with Many Controls," Papers 2303.02784, arXiv.org.
  5. Louis Kaplow, 2023. "Optimal Income Taxation and Charitable Giving," NBER Chapters, in: Tax Policy and the Economy, Volume 38, National Bureau of Economic Research, Inc.
  6. YoungRok Kim, 2023. "Effects of tax benefits on the price elasticity of charitable contributions in South Korea," Pacific Economic Review, Wiley Blackwell, vol. 28(2), pages 206-217, May.
  7. Adriaan R. Soetevent, 2011. "Payment Choice, Image Motivation and Contributions to Charity: Evidence from a Field Experiment," American Economic Journal: Economic Policy, American Economic Association, vol. 3(1), pages 180-205, February.
  8. Timm Bönke & Nima Massarrat-Mashhadi & Christian Sielaff, 2013. "Charitable giving in the German welfare state: fiscal incentives and crowding out," Public Choice, Springer, vol. 154(1), pages 39-58, January.
  9. Duquette, Nicolas J., 2016. "Do tax incentives affect charitable contributions? Evidence from public charities' reported revenues," Journal of Public Economics, Elsevier, vol. 137(C), pages 51-69.
  10. Maria Karlsson & Thomas Laitila, 2014. "Finite mixture modeling of censored regression models," Statistical Papers, Springer, vol. 55(3), pages 627-642, August.
  11. Peter G. Backus & Nicky L. Grant, 2019. "How sensitive is the average taxpayer to changes in the tax-price of giving?," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 26(2), pages 317-356, April.
  12. Antoine Bozio & Roy Dauvergne & Brice Fabre & Jonathan Goupille & Olivier Meslin, 2012. "Le modèle de micro-simulation TAXIPP -Version 0.1," Working Papers halshs-02514251, HAL.
  13. Marius A. K. Ring & Thor Olav Thoresen, 2022. "Wealth Taxation and Charitable Giving," CESifo Working Paper Series 9700, CESifo.
  14. Chandrayee Chatterjee & James C. Cox & Michael K. Price & Florian Rundhammer, 2020. "Robbing Peter to Pay Paul: Understanding How State Tax Credits Impact Charitable Giving," NBER Working Papers 27163, National Bureau of Economic Research, Inc.
  15. Giedre Lideikyte Huber & Marta Pittavino, 2022. "Who donates and how? New evidence on the tax incentives in the canton of Geneva, Switzerland," Journal of Empirical Legal Studies, John Wiley & Sons, vol. 19(3), pages 758-797, September.
  16. Ross Hickey & Brad Minaker & A. Abigail Payne & Joanne Roberts & Justin Smith, 2023. "The Effect of Tax Price on Donations: Evidence from Canada," National Tax Journal, University of Chicago Press, vol. 76(2), pages 291-315.
  17. Joerg Paetzold, 2019. "How do taxpayers respond to a large kink? Evidence on earnings and deduction behavior from Austria," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 26(1), pages 167-197, February.
  18. Almunia, Miguel & Guceri, Irem & Lockwood, Ben & Scharf, Kimberley, 2020. "More giving or more givers? The effects of tax incentives on charitable donations in the UK," Journal of Public Economics, Elsevier, vol. 183(C).
  19. Antoine Bozio & Brice Fabre & Jonathan Goupille & Quentin Lafféter, 2012. "Le modèle de micro-simulation TAXIPP -Version 0.2," Working Papers halshs-02514252, HAL.
  20. Asatryan, Zareh & Joulfaian, David, 2022. "Taxes and Business Philanthropy in Armenia," Journal of Economic Behavior & Organization, Elsevier, vol. 200(C), pages 914-930.
  21. Fack, Gabrielle & Landais, Camille, 2016. "The effect of tax enforcement on tax elasticities: Evidence from charitable contributions in France," Journal of Public Economics, Elsevier, vol. 133(C), pages 23-40.
  22. Steffen Huck & Imran Rasul & Andrew Shephard, 2015. "Comparing Charitable Fundraising Schemes: Evidence from a Natural Field Experiment and a Structural Model," American Economic Journal: Economic Policy, American Economic Association, vol. 7(2), pages 326-369, May.
  23. Peter Backus & Nicky Grant, 2016. "Consistent Estimation of the Tax-Price Elasticity of Charitable Giving with Survey Data," Economics Discussion Paper Series 1606, Economics, The University of Manchester.
  24. Jonathan Meer & Benjamin A. Priday, 2019. "Tax Prices and Charitable Giving: Projected Changes in Donations Under the 2017 TCJA," NBER Working Papers 26452, National Bureau of Economic Research, Inc.
  25. Nicky Lee Grant, 2016. "Correlated Random Effects Quantile Estimation of the Tax-Price Elasticity of Charitable Donations," Economics Bulletin, AccessEcon, vol. 36(3), pages 1729-1736.
  26. Julia Cagé & Malka Guillot, 2021. "Is Charitable Giving Political? Evidence from Wealth and Income Tax Returns," Working Papers hal-03877993, HAL.
  27. Corneo, Giacomo, 2018. "Time-poor, working, super-rich," European Economic Review, Elsevier, vol. 101(C), pages 1-19.
  28. Adena, Maja, 2021. "Tax-price elasticity of charitable donations – evidence from the German taxpayer panel," EconStor Open Access Articles and Book Chapters, ZBW - Leibniz Information Centre for Economics, pages 219-235.
  29. Backus, Peter, 2010. "Is charity a homogeneous good?," Economic Research Papers 270773, University of Warwick - Department of Economics.
  30. Backus, Peter, 2010. "Is charity a homogeneous good?," The Warwick Economics Research Paper Series (TWERPS) 951, University of Warwick, Department of Economics.
  31. Tom Coupe & Claire Monteiro, 2016. "The Charity Of The Extremely Wealthy," Economic Inquiry, Western Economic Association International, vol. 54(2), pages 751-761, April.
  32. Anna P. Kireenko & Sofia A. Golovan, 2016. "Feasibility of introduction the charitable tax deduction in Russian Federation," Journal of Tax Reform, Graduate School of Economics and Management, Ural Federal University, vol. 2(2), pages 111-125.
  33. Louis Arnault & Jérôme Wittwer, 2021. "The Effect of the 2015 Reform of the Personalized Autonomy Allowance on the Care Plans Notified to Beneficiaries," Economie et Statistique / Economics and Statistics, Institut National de la Statistique et des Etudes Economiques (INSEE), issue 524-525, pages 85-102.
  34. Hyeon Park, 2023. "Giving and volunteering over a lifecycle," Review of Economics of the Household, Springer, vol. 21(1), pages 335-369, March.
  35. Annette Alstadsæter & Martin Jacob, 2018. "Tax Incentives and Noncompliance," Public Finance Review, , vol. 46(4), pages 609-634, July.
  36. Elisa Casi & Mohammed Mardan & Rohit Reddy Muddasani, 2022. "So close and yet so far: the ability of mandatory disclosure rules to crack down on offshore tax evasion," WIDER Working Paper Series wp-2022-116, World Institute for Development Economic Research (UNU-WIDER).
  37. Adriaan R. Soetevent, 2009. "Payment Choice, Image Motivation and Contributions to Charity," Tinbergen Institute Discussion Papers 09-015/1, Tinbergen Institute, revised 04 Aug 2010.
  38. Dajung Jun, 2019. "The Effects of the Dependent Health Insurance Coverage Mandates on Fathers’ Job Mobility and Compensation," Melbourne Institute Working Paper Series wp2019n09, Melbourne Institute of Applied Economic and Social Research, The University of Melbourne.
  39. Ross Hickey & Bradley Minaker & A. Abigail Payne, 2019. "The Sensitivity of Charitable Giving to the Timing and Salience of Tax Credits," National Tax Journal, National Tax Association;National Tax Journal, vol. 72(1), pages 79-110, March.
  40. Luik, Marc-André & Berlemann, Michael, 2014. "Institutional Reform and Depositors’ Portfolio Choice: Evidence from Censored Quantile Regressions," VfS Annual Conference 2014 (Hamburg): Evidence-based Economic Policy 100291, Verein für Socialpolitik / German Economic Association.
  41. Duquette, Nicolas J. & Hargaden, Enda P., 2021. "Inequality and giving," Journal of Economic Behavior & Organization, Elsevier, vol. 186(C), pages 189-200.
  42. Edith Archambault & Lionel Prouteau, 2020. "France: A large and diverse civil society faced with significant concerns," Université Paris1 Panthéon-Sorbonne (Post-Print and Working Papers) halshs-02884061, HAL.
  43. Wodon, Quentin & Alleyne, Betty & Cong, Lin & Mulusa, Judy & Niami, Farhad, 2014. "Accounting for Trends in Charitable Tax Deductions: Framework and Application to the District of Columbia," MPRA Paper 45392, University Library of Munich, Germany.
  44. Daniel M. Hungerman & Mark Ottoni-Wilhelm, 2021. "Impure Impact Giving: Theory and Evidence," Journal of Political Economy, University of Chicago Press, vol. 129(5), pages 1553-1614.
  45. Bönke, Timm & Werdt, Clive, 2015. "Charitable giving and its persistent and transitory reactions to changes in tax incentives: Evidence from the German taxpayer panel," Discussion Papers 2015/2, Free University Berlin, School of Business & Economics.
  46. Duccio Gamannossi degl’Innocenti & Matthew D. Rablen, 2017. "Tax avoidance and optimal income tax enforcement," IFS Working Papers W17/08, Institute for Fiscal Studies.
  47. Ufuk Akcigit & John Grigsby & Tom Nicholas & Stefanie Stantcheva, 2018. "Taxation and Innovation in the 20th Century," NBER Working Papers 24982, National Bureau of Economic Research, Inc.
  48. Hiroki Kato & Tsuyoshi Goto & Youngrok Kim, 2023. "Tax-Price Elasticities of Charitable Giving and Selection of Declaration: Panel Study of South Korea," Discussion Papers in Economics and Business 23-05, Osaka University, Graduate School of Economics.
  49. Edith Archambault & Lionel Prouteau, 2020. "France: A large and diverse civil society faced with significant concerns," Post-Print halshs-02884061, HAL.
  50. Michalis Drouvelis & Adam Isen & Benjamin M. Marx, 2019. "The Bonus-Income Donation Norm," CESifo Working Paper Series 7961, CESifo.
  51. Yury M. Gorlin & Victor Y. Lyashok, 2018. "Tax Incentives in Russia and Other Countries: Critical Analysis," Finansovyj žhurnal — Financial Journal, Financial Research Institute, Moscow 125375, Russia, issue 6, pages 34-46, December.
  52. Chandrayee Chatterjee & James C. Cox & Michael K. Price & Florian Rundhammer, 2020. "Competition Among Charities: Field Experimental Evidence from a State Income Tax Credit for Charitable Giving," Experimental Economics Center Working Paper Series 2020-01, Experimental Economics Center, Andrew Young School of Policy Studies, Georgia State University.
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