Did tax incentives play any part in increased giving?

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

doi:10.1002/j.1839-4655.2006.tb00032.x

Cited by 13 publications

(6 citation statements)

References 7 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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“…Nonitemizers are less sensitive to changes in tax price (Duquette, 1999;Eaton, 2001). 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: Moderating Factorsmentioning

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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“…org.au ). Australia also has some complicated regulations regarding tax deductible giving (on tax and giving in Australia see McGregor-Lowndes et al 2006 ).…”

Section: Australia and New Zealandmentioning

confidence: 99%

Philanthropic Foundations, Public Good and Public Policy

Leat¹

2016

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Did tax incentives play any part in increased giving?

Cited by 13 publications

References 7 publications

Motives and barriers to bequest giving

Motives and barriers to bequest giving

A Literature Review of Empirical Studies of Philanthropy

Philanthropic Foundations, Public Good and Public Policy

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