TAXES AND CORPORATE GIVING TO CHARITY

被引：34

作者：

Carroll, Robert ^{[1
]}

Joulfaian, David ^{[1
,2
]}

机构：

[1] US Dept Treasury, Off Tax Anal, Washington, DC 20220 USA

[2] George Washington Univ, Washington, DC 20052 USA

来源：

PUBLIC FINANCE REVIEW | 2005年 / 33卷 / 03期

关键词：

corporate philanthropy; taxes; firm behavior;

D O I：

10.1177/1091142105274541

中图分类号：

F8 [财政、金融];

学科分类号：

0202 ;

摘要：

An extensive body of the literature has examined the determinants of individual giving to charity. Indeed, the role of the personal income tax continues to attract considerable attention. In contrast, very few have explored the effects of taxes on corporate giving. This article represents an attempt to fill this void. It employs a large sample of corporate tax returns and finds that taxes are an important consideration in corporate giving.

引用

页码：300 / 317

页数：18

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