- About this Journal ·
- Abstracting and Indexing ·
- Aims and Scope ·
- Article Processing Charges ·
- Articles in Press ·
- Author Guidelines ·
- Bibliographic Information ·
- Citations to this Journal ·
- Contact Information ·
- Editorial Board ·
- Editorial Workflow ·
- Free eTOC Alerts ·
- Publication Ethics ·
- Reviewers Acknowledgment ·
- Submit a Manuscript ·
- Subscription Information ·
- Table of Contents
Volume 2012 (2012), Article ID 421789, 6 pages
Price Elasticities of Charitable Giving across Donation Sectors in Canada: Is the Tax Incentive Effective?
Department of Economics, Thompson Rivers University, 900 McGill Road, Kamloops, BC, Canada V2C 0C8
Received 15 November 2012; Accepted 4 December 2012
Academic Editors: M. T. Leung and K. P. Upadhyaya
Copyright © 2012 Belayet Hossain and Laura Lamb. This is an open access article distributed under the Creative Commons Attribution License, which permits unrestricted use, distribution, and reproduction in any medium, provided the original work is properly cited.
- B. Hossain and L. Lamb, “Does the effectiveness of tax incentives on the decision to give charitable donations vary across donation sectors in Canada?” Applied Economics Letters, vol. 19, no. 15, pp. 1487–1491, 2012.
- A. C. Brooks, “Income tax policy and charitable giving,” Journal of Policy Analysis and Management, vol. 26, no. 3, pp. 599–612, 2007.
- J. Carroll, S. McCarthy, and C. Newman, “An econometric analysis of charitable donations in the Republic of Ireland,” Economic and Social Review, vol. 36, no. 3, pp. 229–249, 2005.
- W. C. Chang, “Determinants of donations: empirical evidence from Taiwan,” Developing Economies, vol. 43, no. 2, pp. 217–234, 2005.
- N. E. Feldman and J. R. Hines Jr., “Tax credit and charitable contributions in Michigan,” Working Paper, University of Michigan, Ann Arbor, Mich, USA, 2003.
- J. Peloza and P. Steel, “The price elasticities of charitable contributions: a meta-analysis,” Journal of Public Policy and Marketing, vol. 24, no. 2, pp. 260–272, 2005.
- G. E. Auten, H. Sieg, and C. T. Clotfelter, “Charitable giving, income, and taxes: an analysis of panel data,” American Economic Review, vol. 92, no. 1, pp. 371–382, 2002.
- I. García and C. Marcuello, “A household model of charitable contributions and tax incentives,” Annals of Public and Cooperative Economics, vol. 72, no. 2, pp. 159–181, 2001.
- A. Jones and J. Posnett, “Charitable Donations by UK households: evidence from the family expenditure survey,” Applied Economics, vol. 23, pp. 343–351, 1991.
- C. T. Clotfelter, Federal Tax Policy and Charitable Giving, NBER, 1985.
- H. Kitchen and R. Dalton, “Determinants of charitable donations by families in Canada: a regional analysis,” Applied Economics, vol. 22, pp. 285–299, 1990.
- H. Kitchen, “Determinants of charitable donations in Canada: a comparison over time,” Applied Economics, vol. 24, pp. 709–713, 1992.
- Statistics Canada, Canada Survey of Giving, Volunteering and Participating (CSGVP), Public Use Microdata File, 2007.
- Statistics Canada, Caring Canadians, Involved Canadians: Highlights From the 2007 Canada Survey of Giving, Volunteering and Participating, Statistics Canada, Ottawa, Canada, 2009.
- D. Duff, “Charitable contribution and the personal income tax: evaluating the canadian credit,” in Between State and Market: Essay on Charities Law and Policy in Canada, J. Phillips, B. Chapman, and D. Stevens, Eds., McGill-Queen’s University Press, 2001.