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Type: Journal Articles Authors: Sarah Smith ISSN: Print 0143-5671 Online:1475-5890
Published in: Fiscal Studies, Vol. 33, No. 4. December 2012
Volume, issue, pages: Vol. 33, No.4, pp. 449-466
JEL classification: D61; H24 Keywords: charitable giving; peer effects; tax incentives
There is growing policy interest in charitable giving in the UK. As part of its Big Society agenda, the current government is keen to encourage a higher level of donations, highlighting new technologies, new social norms and tax incentives as potential mechanisms for raising giving. In the 2012 Budget, however, the Chancellor also proposed limiting tax relief on donations to £50,000, sparking an intense discussion about the effectiveness and desirability of tax incentives for major donors. This paper brings together recent evidence relevant to the ongoing policy debates. Search |
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