The geography of individual charitable giving: do personal or regional characteristics matter?

Drawing on a highly detailed database of anonymized tax returns (N = 400,000) from Czechia (2008–2020), we aim to describe and explain regional patterns in individual giving. The key research question is to what extent regional differences are shaped by individual factors and to what extent by factors at the regional level, including regional economic performance and structure (industrial, ownership), position in the urban hierarchy, human and social capital, rurality, and political preferences. Czechia is a relatively small, developed, and ethnically homogeneous country, with a centralised tax system. Potential regional differences in individual giving are likely to be driven by particularities of economic structure and/or social capital. Hierarchical linear regression models with fixed effects were employed to distinguish the effects of these two groups of factors.