The Economics of Giving

Charles Clotfelter ()

No 97-19, Working Papers from Duke University, Department of Economics

Abstract: Charitable contributions made by individuals constitute one of the principal sources of finance for the vast nonprofit sector in the United States. In spite of, or perhaps because of, the apparent incongruity between giving and the usual kind of selfish behavior portrayed in economics textbooks, economists have devoted considerable attention to it. This paper presents a discussion of the positive research on giving, particularly the empirical models that account for the effects of income and taxes.

Date: 1997
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