A comparative and historical analysis of tax policies towards charitable giving in different countries that considers whether public policies actually boost private philanthropy.
A comparative and historical analysis of tax policies towards charitable giving in different countries that considers whether public policies actually boost private philanthropy.
Gabrielle Fack is an Associate Professor at the Paris School of Economics and a CEPR Research Affiliate. Her research focuses on the optimal provision of education and public goods. Her papers have been published in the Journal of Public Economics, American Economic Journal, Economic Policy , and Labour Economics. Camille Landais is Associate Professor in Economics at the London School of Economics and co-editor of the Journal of Public Economics. His research focuses on the optimal design of tax and social insurance systems and has published in the American Economic Review, the American Economic Journal, Economic Policy, the Journal of Public Economics, and the Quarterly Journal of Economics.
Inhaltsangabe
* 1: Gabrielle Fack and Camille Landais: Introduction * 2: Anthony B. Atkinson: Charitable Giving and Economics * 3: Charles T. Clotfelter: Charitable Giving and Tax Policy in the US * 4: Gabrielle Fack and Camille Landais: Philanthropy, Tax Policy, and Tax Cheating: A Long Run Perspective on US data * 5: Kimberley Scharf and Sarah Smith: Charitable Donations and Tax Relief in the UK
* 1: Gabrielle Fack and Camille Landais: Introduction * 2: Anthony B. Atkinson: Charitable Giving and Economics * 3: Charles T. Clotfelter: Charitable Giving and Tax Policy in the US * 4: Gabrielle Fack and Camille Landais: Philanthropy, Tax Policy, and Tax Cheating: A Long Run Perspective on US data * 5: Kimberley Scharf and Sarah Smith: Charitable Donations and Tax Relief in the UK
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