Did tax incentives play any part in increased giving?

McGregor‐Lowndes, Myles; Newton, Cameron; Marsden, Stephen

doi:10.1002/j.1839-4655.2006.tb01001.x

Cited by 8 publications

(4 citation statements)

References 6 publications

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“…Further, as this study included only donors with a will, the sample may have been skewed towards those with higher incomes, who are more likely to have engaged in estate planning. Another possible explanation is the introduction of taxation incentives in 1999 in Australia, which have prompted more lifetime giving (McGregor–Lowndes et al ., ). This area certainly deserves further investigation.…”

Section: Conclusion and Discussionmentioning

confidence: 97%

Motives and barriers to bequest giving

Wiepking

Scaife

McDonald

2011

J of Consumer Behaviour

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Much is known about motivations for giving to charities generally. However, much less has been identified about bequestors as a unique type of charitable donor. This paper explores the motives and barriers for charitable bequest giving. Hypotheses are drawn from the general philanthropic literature and tested using survey data from Australia, a nation distinguished by very high lifetime (inter vivos) giving but low estate (post mortem) giving. The results show that belief in the efficacy of charitable organizations is requisite for leaving a bequest, as the deceased donor has no control over the enactment of the gift. This effect is mediated by the perceived difficulty of making a charitable bequest, which forms an important barrier for leaving such a legacy. Having family whose financial needs are perceived as not taken care of and the perception of financial inability to make a difference also form barriers for bequest giving. The results confirm that bequests constitute a distinctive charitable behaviour, with unique motives and barriers compared to other types of inter vivos giving. While charitable behaviour in general is driven by altruistic attitudes and political and religious values, as well as social reputation, these factors do not affect charitable bequest making as expected. Surprisingly, we find a negative relationship between financial resources and the inclination to leave a charitable bequest. The article ends with suggestions for ways charities might connect more meaningfully with their bequestors or with donors who might consider bequeathing to them.

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Section: Conclusion and Discussionmentioning

confidence: 97%

Motives and barriers to bequest giving

Wiepking

Scaife

McDonald

2011

J of Consumer Behaviour

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“…Non-itemizers are less sensitive to changes in tax price (Duquette, 1999;. One reason may be that they don't know about the deduction (McGregor-Lowndes, Newton, & Marsden, 2006). Obviously, if households do not know about the possibility of deducing donations from their tax income, they are unlikely to respond to tax incentives.…”

Section: -571)mentioning

confidence: 99%

A Literature Review of Empirical Studies of Philanthropy

Bekkers¹,

Wiepking²

2010

Nonprofit and Voluntary Sector Quarterly

1,086

881

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“…Government incentives for CP may increase the motivation of CEOs to engage in corporate giving as it helps companies to pay less tax, and, at the same time, contribute back to society, portray a good corporate citizen image, fulfil the self-altruism feeling, and help to create business sustainability. The study of McGregor-Lowndes et al (2006) showed that tax incentives play an important role in encouraging corporate philanthropic behaviour. As such, we hypothesise that government incentives help to increase the positive relationship between CEO perceived economic attitude, political pressure, perceived behavioural control, moral obligation, charismatic leader, and intellectual stimulation toward philanthropy and a firm's level of corporate giving.…”

Section: Research Modelmentioning

confidence: 99%

The theory of planned behaviour and transformational leadership: an examination of corporate philanthropy among SMEs in Malaysia

GaikLan¹,

Zainal

Amran

2019

IJSSM

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A wide body of knowledge concerning CSR has been acquired by integrating this strategy as the corporate strategy in large-scale organisations. However, CSR in SMEs has received relatively little attention despite their important role and contribution in building a nation. The data for Malaysia highlight that small and medium enterprises (SMEs) are the main driver of Malaysia's economic growth. Therefore, this study examines the determinants of the corporate philanthropic decisions of SMEs by mapping it to Ajzen's theory of planned behaviour (TPB) and Bass's transformational leadership theory. Moral obligation and government incentives are also included to provide better understanding of the research. The study was carried out using 82 questionnaires answered by the top management of SMEs. Overall, this study offers new understanding concerning the determinant factors for the engagement of SMEs in corporate philanthropy. This paper also discussed the suggestions for future study as well as the limitations.

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Did tax incentives play any part in increased giving?

Cited by 8 publications

References 6 publications

Motives and barriers to bequest giving

Motives and barriers to bequest giving

A Literature Review of Empirical Studies of Philanthropy

The theory of planned behaviour and transformational leadership: an examination of corporate philanthropy among SMEs in Malaysia

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