Does the effectiveness of tax incentives on the decision to give charitable donations vary across donation sectors in Canada?
Belayet Hossain and
Laura Lamb
Applied Economics Letters, 2012, vol. 19, issue 15, 1487-1491
Abstract:
This article explores the effectiveness of tax incentives on the decision to make a charitable donation in Canada and extends the analysis to compare the effectiveness of tax incentives across different types of giving. The data set employed is the 2007 Canada Survey of Giving, Volunteering and Participating (CSGVP), which is analysed using probit and probit selection models. The results imply that public policy can be used to influence the likelihood of making a donation in general and that the degree of influence varies across different donation sectors.
Date: 2012
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Persistent link: https://EconPapers.repec.org/RePEc:taf:apeclt:v:19:y:2012:i:15:p:1487-1491
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DOI: 10.1080/13504851.2011.636016
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