“…While we accept that, especially in the U.S., both government and charities behaviour can have a sizeable impact on time and money donations for the presence of widespread tax incentives, in this paper we follow a "spare change" approach to giving, and claim that -at least in Europe, as in other countries where tax incentives are less important -choices are primarily driven by individual preferences and attitudes 1 . Coherently, in the next section, we develop a general theoretical framework for understanding charitable giving, enriching the standard model of labour supply, and derive some testable predictions on individual behaviour.…”