Charitable giving and tax policy : a historical and comparative perspective
著者
書誌事項
Charitable giving and tax policy : a historical and comparative perspective
（Studies of policy reform / series editors, François Bourguignon and Daniel Cohen）
Oxford University Press, 2016
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注記
"This volume gathers contributions presented at the conference Altruism and Charitable Giving jointly organized in May 2012 by the Center for Economic Research and its Applications (CEPREMAP) and the Public Policy group of the Centre for Economic Policy Research (CEPR)"--P. v
Includes bibliographical references and indexes
内容説明・目次
内容説明
Over the past couple of decades, differentials in the level of private contributions to charitable organizations have become a central matter of public policy. Because private charitable contributions finance many socially valuable activities (for example, education and the arts), many governments have tried to boost private philanthropy through various active policy interventions. Furthermore, the temptation to rely on private contributions to finance the provision
of public goods has increased substantially in recent years as fiscal constraints have become tighter. Yet there is little robust quantitative evidence regarding the differentials in private charitable giving across countries, and more importantly very little consensus on why these differentials may
exist. This volume provides an original, comparative, and historical analysis of charitable giving and of tax policies towards private philanthropy across different countries. It sheds new light on the determinants of private philanthropy and offers interesting practical insights for improving tax policies towards charitable giving.
目次
1: Gabrielle Fack and Camille Landais: Introduction
2: Anthony B. Atkinson: Charitable Giving and Economics
3: Charles T. Clotfelter: Charitable Giving and Tax Policy in the US
4: Gabrielle Fack and Camille Landais: Philanthropy, Tax Policy, and Tax Cheating: A Long Run Perspective on US data
5: Kimberley Scharf and Sarah Smith: Charitable Donations and Tax Relief in the UK
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