Charitable Giving, Income, and Taxes: An Analysis of Panel Data

Auten, Gerald; Sieg, Holger; Clotfelter, Charles T.

doi:10.1257/000282802760015793

Cited by 309 publications

(253 citation statements)

References 20 publications

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“…As expected with "normal" goods, household income has a positive impact on cash donations. This result corroborates much of the literature (e.g., Auten, Sieg, & Clotfelter, 2002;Gittell & Tebaldi, 2006;Hood, Martin, & Osberg, 1977;Hossain & Lamb, 2015). A one percent increase in household income results in a 0.64 percent increase in donations in general (see Table 6).…”

Section: Prices and Incomesupporting

confidence: 89%

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Philanthropic Behaviour of Quebecers

Devlin

Zhao

2017

CJNSER

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Residents of Québec typically give less money and volunteer less time compared to residents of all other provinces. This article employs the most recent General Social Survey: Giving, Volunteering and Participating (2013) data set and Tobit procedures and finds that Quebeckers give less money largely because of smaller endowments of two important determinants, religiosity and household income. Once demographic and socioeconomic characteristics are controlled, Quebeckers' financial donations are comparable to those of residents of Ontario and Atlantic Canada and exceed those of residents of British Columbia. Quebeckers moreover are similar to others when it comes to volunteering for religious organizations, but they volunteer significantly less than others for secular organizations, which cannot be explained in this article. RÉSUMÉTypiquement, les résidents du Québec donnent moins d'argent et consacrent moins de temps au bénévolat que les résidents des autres provinces. Cet article, en recourant aux données provenant de la dernière « Enquête sociale générale : dons, bénévolat et participation, 2013 » et au modèle Tobit, conclut que les Québécois donnent moins d'argent en grande partie parce qu'ils ont des lacunes dans deux domaines importants, à savoir la religiosité et le revenu du ménage. Cependant, après un contrôle des caractéristiques démographiques et socioéconomiques, on constate que les dons de la part des Québécois sont au fait comparables à ceux des résidents de l'Ontario et des provinces de l'Atlantique et supérieures à ceux des résidents de la ColombieBritannique. D'autre part, les Québécois sont comparables aux résidents des autres provinces pour ce qui est du bénévolat dans les organismes religieux, mais ils font beaucoup moins de bénévolat dans les organismes séculaires, fait que cet article ne parvient pas à expliquer.

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Section: Prices and Incomesupporting

confidence: 89%

“…This corresponds to most other studies of giving (e.g., Auten et al, 2002). Once again, however, religious giving is different than secular giving.…”

Section: Demographics: Age Education Gender Marital Status and Hosupporting

confidence: 86%

Philanthropic Behaviour of Quebecers

Devlin

Zhao

2017

CJNSER

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“…Finally, individuals derive utility also from the total amount of the (impure) public good produced by charities using the (total) collected value of time (as labour input) and money donations (as capital input) in the community 5 :…”

Section: The Baseline Modelmentioning

confidence: 99%

“…See Kooreman and Kaptein (1987) for a model where housework also contribute to leisure. 5 Notice that G is not a measure of government expenditures, but of private contributions to the provision of a public good, that can supplement public provision. Thus, we allow for different individuals to be different inputs in the production of the charity; notice also that the total labour input V is measured in efficiency terms.…”

Section: The Baseline Modelmentioning

confidence: 99%

On time and money donations

Cappellari¹,

Ghinetti

Turati

2011

The Journal of Socio-Economics

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“…From session 2 onwards, we randomly assigned subjects into 2 groups: subjects in Group 1 received the baseline piece rate of 2.5p for the remaining three sessions; subjects in Group 2 faced three piece rates in sessions 2-4: either 5p, 7.5p or 10p in random order. 6 Thus, to summarize, subjects in Group 1 faced the same piece rate throughout, whereas subjects 6 In addition, the experimental design involved two more groups who on top of receiving the baseline piece rate, received compensation in the form of a donation made to a charity of the subject's choice, flat or related to performance. These variations in compensation were designed to address the question of how private incentives compare to social incentives in terms of raising productivity, and are the subject of Tonin and Vlassopoulos (2012).…”

Section: The Experimentsmentioning

confidence: 99%

Sharing one’s fortune? An experimental study on earned income and giving

Tonin

Vlassopoulos

2017

Journal of Behavioral and Experimental Economics

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Standard-Nutzungsbedingungen:Die Dokumente auf EconStor dürfen zu eigenen wissenschaftlichen Zwecken und zum Privatgebrauch gespeichert und kopiert werden.Sie dürfen die Dokumente nicht für öffentliche oder kommerzielle Zwecke vervielfältigen, öffentlich ausstellen, öffentlich zugänglich machen, vertreiben oder anderweitig nutzen.Sofern die Verfasser die Dokumente unter Open-Content-Lizenzen (insbesondere CC-Lizenzen) zur Verfügung gestellt haben sollten, gelten abweichend von diesen Nutzungsbedingungen die in der dort genannten Lizenz gewährten Nutzungsrechte. www.econstor.eu The Institute for the Study of Labor (IZA) in Bonn is a local and virtual international research center and a place of communication between science, politics and business. IZA is an independent nonprofit organization supported by Deutsche Post Foundation. The center is associated with the University of Bonn and offers a stimulating research environment through its international network, workshops and conferences, data service, project support, research visits and doctoral program. IZA engages in (i) original and internationally competitive research in all fields of labor economics, (ii) development of policy concepts, and (iii) dissemination of research results and concepts to the interested public. Terms of use: Documents in D I S C U S S I O N P A P E R S E R I E SIZA Discussion Papers often represent preliminary work and are circulated to encourage discussion. Citation of such a paper should account for its provisional character. A revised version may be available directly from the author. In this paper we investigate the relationship between earnings and charitable giving. We set up a real effort experiment, in which subjects enter data in four one-hour occasions and are paid a piece rate. From the second occasion onwards, we randomly assign half of the subjects to a treatment with higher piece rates. At the end we ask subjects whether they want to donate a share of their earnings to a charity of their choice. We find that, despite large differences in earnings due to the different piece rates, subjects receiving the higher piece rate are actually less likely to give, and that givers in the two groups give the same share of their total earnings. Charities receive the same average donation from members of the two groups indicating that subjects in this experiment do not treat charitable giving as a normal good. JEL Classification:D64, J39

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Charitable Giving, Income, and Taxes: An Analysis of Panel Data

Cited by 309 publications

References 20 publications

Philanthropic Behaviour of Quebecers

Philanthropic Behaviour of Quebecers

On time and money donations

Sharing one’s fortune? An experimental study on earned income and giving

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