Increasing Charitable Giving: What Can We Learn from Economics?*
Increasing Charitable Giving: What Can We Learn from Economics?*
复制标题
增加慈善捐赠：我们可以从经济学中学到什么？*
DOI：
10.1111/j.1475-5890.2012.00168.x
复制
发表时间：
2012
期刊：
影响因子：
7.3
通讯作者：
Smith S
中科院分区：
文献类型：
--
作者：
Smith S
在英国，对慈善捐赠的政策兴趣越来越大。作为大社会议程的一部分，本届政府热衷于鼓励更高水平的捐赠，强调新技术、新社会规范和税收激励措施是提高捐赠的潜在机制。然而，在2012年预算中，财政大臣还提议将捐款的税收减免限制在5万英镑，引发了关于主要捐助者税收激励措施的有效性和可取性的激烈讨论。本文汇集了与正在进行的政策辩论有关的最新证据。
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.