文章基本信息

标题：Price Elasticities of Charitable Giving across Donation Sectors in Canada: Is the Tax Incentive Effective?
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作者：Belayet Hossain ; Laura Lamb
期刊名称：ISRN Economics
电子版ISSN：2090-8938
出版年度：2012
卷号：2012
DOI：10.5402/2012/421789
出版社：Hindawi Publishing Corporation
摘要：The effectiveness of tax incentives on charitable donation expenditures in Canada is explored, and the analysis is extended to compare the effectiveness across different donation sectors. Price elasticities are estimated with data from the 2007 Canada Survey of Giving, Volunteering and Participating. Results suggest that specific charitable sectors are affected differently by Canada’s tax credit system. The findings have implications for public policy.