A case for taxing charitable donations

被引：11

作者：

Blumkin, Tomer

Sadka, Efraim ^{[1
]}

机构：

[1] Tel Aviv Univ, Eitan Berglas Sch Econ, IL-69978 Tel Aviv, Israel

[2] Ben Gurion Univ Negev, Dept Econ, IL-84105 Beer Sheva, Israel

来源：

JOURNAL OF PUBLIC ECONOMICS | 2007年 / 91卷 / 7-8期

关键词：

optimal taxation; re-distribution; charitable contributions; inequality; social status; signaling;

D O I：

10.1016/j.jpubeco.2007.02.003

中图分类号：

F [经济];

学科分类号：

02 ;

摘要：

We develop a model that allows for public goods and status signaling through charitable contributions. We use this setup to re-examine the conventional practice of rendering a favorable tax treatment to charitable contributions. (c) 2007 Elsevier B.V. All rights reserved.

引用

页码：1555 / 1564

页数：10

共 22 条

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