AN INVESTIGATION INTO THE GIVINGS BY LARGE CORPORATE DONORS TO UK CHARITIES, 1979-86

被引：21

作者：

ARULAMPALAM, W ^{[1
]}

STONEMAN, P ^{[1
]}

机构：

[1] UNIV WARWICK,SCH IND & BUSINESS STUDIES,COVENTRY CV4 7AL,W MIDLANDS,ENGLAND

来源：

APPLIED ECONOMICS | 1995年 / 27卷 / 10期

关键词：

D O I：

10.1080/00036849500000073

中图分类号：

F [经济];

学科分类号：

02 ;

摘要：

This paper, the first study of its kind to-date carried out for the UK, is concerned with the scale and determinants of charitable givings by large corporate donors in the UK. The investigation is carried out using pooled information on 53 companies over the 8 years from 1979 to 1986 during which period the rate of corporation tax fell from 52% to 35%. A result of particular interest is that contributions were related positively to the rate of tax.

引用

页码：935 / 945

页数：11

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