Optimal redistributive charity
| العنوان: | Optimal redistributive charity |
|---|---|
| المؤلفون: | Aronsson, Thomas, 1963, Johansson-Stenman, Olof, Wendner, Ronald |
| المصدر: | Scandinavian Journal of Economics. 127(1):3-45 |
| مصطلحات موضوعية: | optimal income taxation, Redistributive charitable giving, social status, stigma, warm glow |
| الوصف: | This paper analyzes optimal redistributive charitable giving in a Mirrleesian framework. The status motive behind charity, the stigma from receiving donations, and transaction costs all work to decrease the optimal marginal subsidies on redistributive charity. Because the existing empirical evidence of these effects (when available) is highly uncertain and context-dependent, the range of possible outcomes is large, and even includes the possibility that charitable giving should be taxed rather than subsidized. In a natural benchmark case, the optimal tax treatment of charitable giving is consistent with a simple tax credit, whereas pure tax deductions are never part of the optimal policy. |
| وصف الملف: | electronic |
| URL الوصول: | https://urn.kb.se/resolve?urn=urn:nbn:se:umu:diva-228271 https://doi.org/10.1111/sjoe.12573 https://umu.diva-portal.org/smash/get/diva2:1888146/FULLTEXT02.pdf |
| قاعدة البيانات: | SwePub |
| DOI: | 10.1111/sjoe.12573 |
|---|