A case for taxing charitable donations

• 成果类型: Article
• 署名作者: Blumkin, Tomer; Sadka, Efraim
• 署名单位: Tel Aviv University; Ben-Gurion University of the Negev
• 刊物名称: JOURNAL OF PUBLIC ECONOMICS
• ISSN/ISSBN: 0047-2727
• DOI: 10.1016/j.jpubeco.2007.02.003
• 发表日期: 2007
• 页码: 1555-1564
• 关键词: Optimal taxation; re-distribution; charitable contributions; INEQUALITY; social status; signaling

摘要

We develop a model that allows for public goods and status signaling through charitable contributions. We use this setup to re-examine the conventional practice of rendering a favorable tax treatment to charitable contributions. (c) 2007 Elsevier B.V. All rights reserved.