Skip to main content
SpringerLink
Log in
Book cover

The New Palgrave Dictionary of Economics pp 1519–1524Cite as

Palgrave Macmillan

Charitable Giving

  • Reference work entry
  • First Online:

Abstract

Charitable giving is a significant vehicle for providing needed goods and services around the world. In the United States, for example, charitable giving accounts for nearly two per cent of income. Moreover, the tax deduction for charitable giving is one of the oldest and most widely used tax policies in the US tax code. This article describes the known facts on charitable giving, how and why people give, and discusses the impacts of government policies on giving.

This is a preview of subscription content, log in via an institution.

Chapter
USD   29.95
Price excludes VAT (USA)
  • Available as PDF
  • Read on any device
  • Instant download
  • Own it forever
eBook
USD   6,499.99
Price excludes VAT (USA)
  • Available as EPUB and PDF
  • Read on any device
  • Instant download
  • Own it forever
Hardcover Book
USD   8,499.99
Price excludes VAT (USA)
  • Durable hardcover edition
  • Dispatched in 3 to 5 business days
  • Free shipping worldwide - see info

Tax calculation will be finalised at checkout

Purchases are for personal use only

Learn about institutional subscriptions

Bibliography

  • Andreoni, J. 1988. Privately provided public-goods in a large economy the limits of altruism. Journal of Public economics 83: 57–73.

    Article  Google Scholar 

  • Andreoni, J. 1989. Giving with impure altruism: Applications to charity and Ricardian equivalence. Journal of Political Economy 97: 1447–1458.

    Article  Google Scholar 

  • Andreoni, J. 1990. Impure altruism and donations to public goods: A theory of warm-glow giving. Economic Journal 100: 464–477.

    Article  Google Scholar 

  • Andreoni, J. 1998. Toward a theory of charitable fund-raising. Journal of Political Economy 106: 1186–1213.

    Article  Google Scholar 

  • Andreoni, J. 2001. The economics of philanthropy. In International encyclopedia of social and behavioral sciences, ed. N. Smeltser and P. Baltes. Oxford: Elsevier.

    Google Scholar 

  • Andreoni, J. 2006. Philanthropy. In Handbook of giving, reciprocity, and altruism, ed. S.-C. Kolm and J. Mercier Ythier. Amsterdam: North-Holland.

    Google Scholar 

  • Andreoni, J., and A.A. Payne. 2003. Do government grants to private charities crowd out giving or fundraising? American Economic Review 93: 792–812.

    Article  Google Scholar 

  • Andreoni, J., and R. Petrie. 2004. Public goods experiments without confidentiality: A glimpse into fund-raising. Journal of Public Economics 88: 1605–1623.

    Article  Google Scholar 

  • Auten, G.E., C.T. Clotfelter, and R.L. Schmalbeck. 2000. Taxes and philanthropy among the wealthy. In Does Atlas shrug? The economic consequences of taxing the rich, ed. J.B. Slemrod. New York: Russell Sage.

    Google Scholar 

  • Auten, G., H. Sieg, and C.T. Clotfelter. 2002. Charitable giving, income, and taxes: An analysis of panel data. American Economic Review 92: 371–382.

    Article  Google Scholar 

  • Bagnoli, M., and B.L. Lipman. 1989. Provision of public goods: Fully implementing the core through private contributions. Review of Economic Studies 56: 583–601.

    Article  Google Scholar 

  • Bakija, J.M., W.G. Gale, and J.B. Slemrod. 2003. Charitable bequests and taxes on inheritances and estates: Aggregate evidence from across states and time. American Economic Review 93: 366–370.

    Article  Google Scholar 

  • Bergstrom, T.C., L.E. Blume, and H.R. Varian. 1986. On the private provision of public goods. Journal of Public Economics 29: 25–49.

    Article  Google Scholar 

  • Clotfelter, C.T. 1985. Federal tax policy and charitable giving. Chicago: University of Chicago Press.

    Book  Google Scholar 

  • Feldstein, M., and C.T. Clotfelter. 1976. Tax incentives and charitable contributions in the United States: A microeconometric analysis. Journal of Public Economics 5: 1–26.

    Article  Google Scholar 

  • Giving USA. 2006. The annual report on philanthropy for the year 2005. New York: AAFRC Trust for Philanthropy.

    Google Scholar 

  • Harbaugh, W.T. 1998. What do donations buy? A model of philanthropy based on prestige and warm glow. Journal of Public Economics 67: 269–284.

    Article  Google Scholar 

  • Hungerman, D.M. 2005. Are church and state substitutes? Evidence from the 1996 welfare reform. Journal of Public Economics 89: 2245–2267.

    Article  Google Scholar 

  • Khanna, J., J. Posnett, and T. Sandler. 1995. Charity donations in the UK: New evidence based on panel data. Journal of Public Economics 56: 257–272.

    Article  Google Scholar 

  • Kingma, B.R. 1989. An accurate measurement of the crowd-out effect, income effect, and price effect for charitable contributions. Journal of Political Economy 97: 1197–1207.

    Article  Google Scholar 

  • Landry, C., A. Lange, J.A. List, M.K. Price, and N.G. Rupp. 2006. Toward an understanding of the economics of charity: Evidence from a field experiment. Quarterly Journal of Economics 121: 747–782.

    Article  Google Scholar 

  • List, J.A., and D. Lucking-Reiley. 2002. The effects of seed money and refunds on charitable giving: Experimental evidence from a university capital campaign. Journal of Political Economy 110: 215–233.

    Article  Google Scholar 

  • Manzoor, S., and J. Straub. 2005. The robustness of Kingma’s crowd-out estimate: Evidence from new data on contributions to public radio. Public Choice 123: 463–476.

    Article  Google Scholar 

  • Morgan, J. 2000. Financing public goods by means of lotteries. Review of Economic Studies 67: 761–784.

    Article  Google Scholar 

  • Okten, C., and B.A. Weisbrod. 2000. Determinants of donations markets. Journal of Public Economics 75: 255–272.

    Article  Google Scholar 

  • Payne, A.A. 1998. Does the government crowd-out private donations? New evidence from a sample of non-profit firms. Journal of Public Economics 69: 323–345.

    Article  Google Scholar 

  • Randolph, W.C. 1995. Dynamic income, progressive taxes, and the timing of charitable contributions. Journal of Political Economy 103: 709–738.

    Article  Google Scholar 

  • Rege, M., and K. Telle. 2004. The impact of social approval and framing on cooperation in public good situations. Journal of Public Economics 88: 1625–1644.

    Article  Google Scholar 

  • Ribar, D.C., and M.O. Wilhelm. 2002. Altruistic and joy-of-giving motivations in charitable behavior. Journal of Political Economy 110: 425–457.

    Article  Google Scholar 

  • Roberts, R.D. 1984. A positive model of private charity and public transfers. Journal of Political Economy 92: 136–148.

    Article  Google Scholar 

  • Soetevent, A.R. 2005. Anonymity in giving in a natural context: A field experiment in 30 churches. Journal of Public Economics 89: 2301–2323.

    Article  Google Scholar 

  • Steinberg, R. 1990. Taxes and giving: New findings. Voluntas 1: 61–79.

    Article  Google Scholar 

  • Triest, R.K. 1998. Econometric issues in estimating the behavioral response to taxation: A nontechnical introduction. National Tax Journal 51: 761–772.

    Google Scholar 

  • Warr, P.G. 1982. Pareto optimal redistribution and private charity. Journal of Public Economics 19: 131–138.

    Article  Google Scholar 

Download references

Author information

Authors and Affiliations

  1. http://link.springer.com/referencework/10.1057/978-1-349-95121-5

    James Andreoni

Authors
  1. James Andreoni
    View author publications

    You can also search for this author in PubMed Google Scholar

Editor information

Copyright information

© 2018 Macmillan Publishers Ltd.

About this entry

Check for updates. Verify currency and authenticity via CrossMark

Cite this entry

Andreoni, J. (2018). Charitable Giving. In: The New Palgrave Dictionary of Economics. Palgrave Macmillan, London. https://doi.org/10.1057/978-1-349-95189-5_2332

Download citation

Publish with us

Policies and ethics

Search

Navigation