Table of Contents
ISRN Economics
Volume 2012, Article ID 421789, 6 pages
Research Article

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.

Linked References

  1. 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. View at Publisher · View at Google Scholar
  2. A. C. Brooks, “Income tax policy and charitable giving,” Journal of Policy Analysis and Management, vol. 26, no. 3, pp. 599–612, 2007. View at Publisher · View at Google Scholar · View at Scopus
  3. 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. View at Google Scholar · View at Scopus
  4. W. C. Chang, “Determinants of donations: empirical evidence from Taiwan,” Developing Economies, vol. 43, no. 2, pp. 217–234, 2005. View at Google Scholar · View at Scopus
  5. 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. View at Google Scholar
  6. 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. View at Publisher · View at Google Scholar · View at Scopus
  7. 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. View at Publisher · View at Google Scholar · View at Scopus
  8. 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. View at Publisher · View at Google Scholar · View at Scopus
  9. A. Jones and J. Posnett, “Charitable Donations by UK households: evidence from the family expenditure survey,” Applied Economics, vol. 23, pp. 343–351, 1991. View at Google Scholar
  10. C. T. Clotfelter, Federal Tax Policy and Charitable Giving, NBER, 1985.
  11. H. Kitchen and R. Dalton, “Determinants of charitable donations by families in Canada: a regional analysis,” Applied Economics, vol. 22, pp. 285–299, 1990. View at Google Scholar
  12. H. Kitchen, “Determinants of charitable donations in Canada: a comparison over time,” Applied Economics, vol. 24, pp. 709–713, 1992. View at Google Scholar
  13. Statistics Canada, Canada Survey of Giving, Volunteering and Participating (CSGVP), Public Use Microdata File, 2007.
  14. Statistics Canada, Caring Canadians, Involved Canadians: Highlights From the 2007 Canada Survey of Giving, Volunteering and Participating, Statistics Canada, Ottawa, Canada, 2009.
  15. 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. View at Google Scholar