On the Desirability of Taxing Charitable Contributions

Tomer Blumkin and Efraim Sadka

No 1900, CESifo Working Paper Series from CESifo

Abstract: We develop a model that allows for public goods and status signaling through charitable contributions. This model provides a unified framework in which contributions are driven both by altruism and status signaling. We use this setup to re-examine the conventional practice of rendering a favorable tax treatment to charitable contributions.

Keywords: optimal taxation; re-distribution; charitable contributions; inequality (search for similar items in EconPapers)
JEL-codes: D60 H20 (search for similar items in EconPapers)
Date: 2007
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Citations: View citations in EconPapers (7)

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