Research Article

Price Elasticities of Charitable Giving across Donation Sectors in Canada: Is the Tax Incentive Effective?

Table 3

Description of variables.

CategoriesVariable nameDescription of the variable

Economic
Price of donationThe price per dollar of donation
Income(Base category: less than $60 000)
 Income 1 If respondent has household income from $60 000 to $100 000, then 1; otherwise 0
 Income 2 If respondent has household income more than $100 000, then 1; otherwise 0
EmployedIf the respondent is employed, then 1; otherwise 0

Sociodemographic Age(Base category: age 15–34)
 Age 1 If respondent’s age is between 35 years and 55 years, then 1; otherwise 0
 Age 2If respondent’s age is greater than 55 years, then 1; otherwise 0
High educationIf respondent has postsecondary education, then 1; otherwise 0
MaleIf respondent is male, then 1 and 0 for female
MarriedIf respondent is married, then 1; otherwise 0
ReligiousIf respondent attends religious gathering or meetings at least once a week, then 1; otherwise 0
Canadian bornIf respondent is born in Canada, then 1; otherwise 0
Preschool childrenIf respondent’s household has preschool age children, then 1; otherwise 0
School age childrenIf respondent’s household has school age children, then 1; otherwise 0
VolunteerIf respondent participates in volunteer activities, then 1; otherwise 0

GeographicRegions(Base category: Ontario)
 QuebecIf the respondent is a resident of Quebec, then 1; otherwise 0
 AtlanticIf the respondent is a resident of Atlantic, then 1; otherwise 0
 PrairiesIf the respondent is a resident of Prairies, then 1; otherwise 0
 British Columbia (BC) If the respondent is a resident of BC, then 1; otherwise 0