Bitte verwenden Sie diesen Link, um diese Publikation zu zitieren, oder auf sie als Internetquelle zu verweisen: https://hdl.handle.net/10419/271894 
Erscheinungsjahr: 
2023
Schriftenreihe/Nr.: 
CESifo Working Paper No. 10250
Verlag: 
Center for Economic Studies and ifo Institute (CESifo), Munich
Zusammenfassung: 
This paper characterizes efficient tax subsidies for charitable contributions, and considers the properties of potential reforms. Contributions are underprovided in the absence of subsidies, and are misdirected if subsidies fail to account for all of the costs that donors incur. It is costly for prospective donors to identify high-quality giving opportunities, so there will be too few of these contributions if all giving receives the same tax treatment. A more efficient alternative is to offer generous tax subsidies that are partially or entirely recouped if recipient organizations subsequently experience precipitous contribution declines.
JEL: 
H21
H41
L31
Dokumentart: 
Working Paper
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