Taxes and Corporate Giving to Charity

Robert Carroll and David Joulfaian ()
Additional contact information
Robert Carroll: Office of Tax Analysis, U.S. Department of the Treasury

Public Finance Review, 2005, vol. 33, issue 3, 300-317

Abstract: An extensive body of the literature has examined the determinants of individual giving to charity. Indeed, the role of the personal income tax continues to attract considerable attention. In contrast, very few have explored the effects of taxes on corporate giving. This article represents an attempt to fill this void. It employs a large sample of corporate tax returns and finds that taxes are an important consideration in corporate giving.

Keywords: corporate philanthropy; taxes; firm behavior (search for similar items in EconPapers)
Date: 2005
References: View references in EconPapers View complete reference list from CitEc
Citations: View citations in EconPapers (18)

Downloads: (external link)
https://journals.sagepub.com/doi/10.1177/1091142105274541 (text/html)

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:sae:pubfin:v:33:y:2005:i:3:p:300-317

DOI: 10.1177/1091142105274541

Access Statistics for this article

More articles in Public Finance Review
Bibliographic data for series maintained by SAGE Publications ().