A case for taxing charitable donations

A case for taxing charitable donations

We develop a model that allows for public goods and status signaling through charitable contributions. We use this setup to re-examine the conventional practice of rendering a favorable tax treatment to charitable contributions.

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Veröffentlicht in:Journal of public economics 2007-08, Vol.91 (7), p.1555-1564
Hauptverfasser: Blumkin, Tomer, Sadka, Efraim
Format: Artikel
Sprache:eng
Schlagworte:
Charitable contributions
Charity
Inequality
Optimal taxation
Re-distribution
Redistributive taxation
Signaling
Signalling
Social status
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Beschreibung
Zusammenfassung:We develop a model that allows for public goods and status signaling through charitable contributions. We use this setup to re-examine the conventional practice of rendering a favorable tax treatment to charitable contributions.
ISSN:0047-2727
1879-2316
DOI:10.1016/j.jpubeco.2007.02.003