I estimate permanent and transitory tax-price and income elasticity of charitable giving in Germany using a rich panel data of tax return for the years 2001–2006. Income tax reforms were implemented in 2004 and 2005. The results suggest that the permanent tax-price elasticity varies...

There are several design elements shared between the treatment of donations in the tax code and fundraising strategies. Due to these similarities, law makers wishing to improve tax incentives for charitable giving can draw inspiration from field experiments in fundraising. This is especially...