More giving or more givers? The effects of tax incentives on charitable donations in the UK
(2020)
Journal Article
Almunia, M., Guceri, I., Lockwood, B., & Scharf, K. (2020). More giving or more givers? The effects of tax incentives on charitable donations in the UK. Journal of Public Economics, 183, Article 104114. https://doi.org/10.1016/j.jpubeco.2019.104114
This paper estimates the effects of tax incentives on charitable contributions in the UK, using the universe of self-assessment income tax returns between 2005 and 2013. We exploit variation from a large reform in 2010 to estimate intensive- and exte... Read More about More giving or more givers? The effects of tax incentives on charitable donations in the UK.