Donations and tax incentives: Evidence from South Africa

Fadzayi Chingwere, Matthew Clance, Nicky Nicholls, Aimable Nsabimana and Eleni Yitbarek

No wp-2024-72, WIDER Working Paper Series from World Institute for Development Economic Research (UNU-WIDER)

Abstract: This study examines the impact of tax incentives on charitable donations within South Africa, with a focus on donations declared on individuals' tax returns. Leveraging the universe of South African tax administrative data spanning over a decade (2011-21), we apply the bunching approach to assess how individual taxpayers respond to donation tax incentives.

Keywords: Tax incentive; Tax policy; South Africa (search for similar items in EconPapers)
Date: 2024
New Economics Papers: this item is included in nep-pbe and nep-pub
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