On the Desirability of Taxing Charitable Contributions

We develop a model that allows for public goods and status signaling through charitable contributions. This model provides a unified framework in which contributions are driven both by altruism and status signaling. We use this setup to re-examine the conventional practice of rendering a favorable tax treatment to charitable contributions

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Year of publication:	[2007]
Authors:	Blumḳin, Tomer
Other Persons:	Tsadḳah, Efrayim (contributor)
Publisher:	[2007]: [S.l.] : SSRN
Subject:	Fundraising \| Theorie \| Theory \| Steuervergünstigung \| Tax incentive \| Öffentliche Güter \| Public goods \| Optimale Besteuerung \| Optimal taxation \| Altruismus \| Altruism \| Sozialer Status \| Social status \| Signalling \| Verteilungswirkung \| Distributional effect

Extent:	1 Online-Ressource (35 p)
Series:	CESifo Working Paper Series ; No. 1900
Type of publication:	Book / Working Paper
Language:	English
Notes:	Nach Informationen von SSRN wurde die ursprüngliche Fassung des Dokuments January 2007 erstellt
Other identifiers:	10.2139/ssrn.962044 [DOI]
Classification:	H2 - Taxation, Subsidies, and Revenue ; D6 - Welfare Economics
Source:	ECONIS - Online Catalogue of the ZBW

Persistent link: https://www.econbiz.de/10012777729