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SSRN Electronic Journal
Article
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Research Papers in Economics
Preprint . 2007
Full-Text: http://www.cesifo-group.de/DocDL/cesifo1_wp1900.pdf
Data sources: Research Papers in Economics
SSRN Electronic Journal
Article . 2007 . Peer-reviewed
Data sources: Crossref
EconStor
Research . 2007
Data sources: EconStor
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On the Desirability of Taxing Charitable Contributions

descriptionPublicationkeyboard_double_arrow_right Article , Research , Preprint 01 Jan 2007 English Publisher:Elsevier BVJournal:SSRN Electronic Journal (eissn: 1556-5068, Copyright policy )
Authors: Tomer Blumkin; Efraim Sadka;

doi: 10.2139/ssrn.962044

handle: 10419/25945

On the Desirability of Taxing Charitable Contributions

Abstract

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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Keywords

Spende, ddc:330, Sozialer Status, Signalling, optimal taxation, re-distribution, charitable contributions, inequality, Steuerbegünstigung, Öffentliches Gut, Altruismus, Verteilungswirkung, Optimale Besteuerung, H2, D6, Theorie, jel: jel:D60, jel: jel:H20

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    This is an alternative to the "Influence" indicator, which also reflects the overall/total impact of an article in the research community at large, based on the underlying citation network (diachronically).
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    popularity
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    influence
    This indicator reflects the overall/total impact of an article in the research community at large, based on the underlying citation network (diachronically).
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    impulse
    This indicator reflects the initial momentum of an article directly after its publication, based on the underlying citation network.
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selected citations
These citations are derived from selected sources.
This is an alternative to the "Influence" indicator, which also reflects the overall/total impact of an article in the research community at large, based on the underlying citation network (diachronically).
BIP!Citations provided by BIP!
popularity
This indicator reflects the "current" impact/attention (the "hype") of an article in the research community at large, based on the underlying citation network.
BIP!Popularity provided by BIP!
influence
This indicator reflects the overall/total impact of an article in the research community at large, based on the underlying citation network (diachronically).
BIP!Influence provided by BIP!
impulse
This indicator reflects the initial momentum of an article directly after its publication, based on the underlying citation network.
BIP!Impulse provided by BIP!
1
Average
Average
Average
bronze