Using five-year panel data, this study examines the various dimensions of the variability of individual charitable contributions at all income levels: the variation in the generosity of individuals and the variability of the individuals' giving over a five-year period. The study finds considerable variability of both kinds. One finding is that the variability of generosity is substantially greater at the higher income levels. Another finding is that variability is substantially less pronounced by observing a five-year period of an individual's generosity than by observing annual behaviour. One consequence is that a relatively small proportion of donors account for a large proportion of total giving. The popular reputation of the wealthy for generosity is actually due to the exceptional generosity of a minority rather than widespread generosity among the wealthy. Differences in generosity and variability of giving over time are both more pronounced among high-income donors. Results of the study have implications for research on charitable giving, for predicting the effects of tax policy changes on giving, and for fund-raising.
Based on a description of how non-profit institutions are defined in the System of National Accounts, this paper examines the actual treatment of non-profit institutions in several countries, and comes up with an overall assessment in terms of coverage and data quality. Finding both data coverage and quality poor across countries, we make two recommendations aimed at improving the presentation and understanding of non-profit institutions within the SNA. First, we suggest the introduction of a system by which non-profit institutions can be identified within the system of national accounts even if they .are allocated to other sectors of the economy. Second, we recommend a wider use of satellite accounts in industries where non-profit institutions are prominent.
United States input‐output accounts identify and measure the interrelationships between the various industries in the United States economy. However, these accounts do not identify nonprofit activities from their for‐profit counterparts in the service‐producing sector. This paper, prepared by Gabriel Rudney and Paula Young, presents the methodology and summary data produced by disaggregating the service‐producing industries to identify separately nonprofit activities.
The input‐output accounts for 1977 produced in this study include 107 industries, but in this paper the results are summarized into 14 industries showing only nonprofit and for‐profit components. The GNP and total outputs in this study are consistent with the revised input‐output accounts for 1977 prepared by the U.S. Department of Commerce, Bureau of Economic Analysis.
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