Charities are an essential part of Australian civil society and make fundamental contributions to social cohesion and well-being, as well as to the Australian economy. Public trust and confidence in the sector has, however, been damaged by high profile governance failures, despite the advent of...

We provide novel evidence on the linkages between capital taxation and charitable giving on three fronts. First, we use quasi-experimental variation in the annual Norwegian wealth tax to study the effect on how much households give. Inconsistent with the notion that households give more in order...

Lehtimäki v Cooper is a significant Supreme Court decision which establishes that the members of charitable companies are in a fiduciary relationship with respect to the purposes of their organisation. Its core principles have the potential to impact on a very large number of people in the...

We use a framed survey to measure how associating the name “Trump” with the Tax Cuts and Jobs Act (TCJA) affects people’s satisfaction of said Act. Our research included 72 participant clients from a Volunteer Income Tax Assistants (VITA) program, who were asked to provide baseline data...

The role of tax incentives in charitable giving has seen considerable attention. Yet, attention is limited to direct tax incentives, such as tax deductibility. Whether and how taxing household savings affects charitable giving is largely unexplored. While theory suggests a link, the sign of the...

We consider the problem of maximizing charity donations with personalized recommendations on crowd-sourcing platforms, when donor preferences are unknown. One salient feature of these platforms is that campaign recommendations do not always result in a donation. A donation is observed only when...

Tax deduction of charitable donations is treasury efficient if it generates at least as much in additional donations as the government forgoes in revenue. Yet, the vital measure is the value of the public goods that donations produce. Thus, we reevaluate the efficiency of the tax deduction.Our...

We examine whether air pollution damages business ethics from the perspective of corporate charitable donation, which exerts a real implication for the economy and social welfare. Using a large sample and composite air quality index from China, we find that firms located in cities with more...

Demanding state regulatory schemes render the operation of cannabis businesses an expensive endeavor and create an urgent need for reliable sources of cash. Historically, the federal ban on cannabis has hindered the industry’s fundraising efforts, but larger cannabis companies have begun to...

Donations to charity are widely encouraged by policymakers through targeted tax incentives such as tax credits for contributions only to qualifying causes. We use a framed field experiment to test how the largest such program, Arizona’s state income tax credit for donations to qualifying...