Price Elasticities of Charitable Giving across Donation Sectors in Canada: Is the Tax Incentive Effective?. (30th December 2012)

• Record Type: Journal Article
• Authors: Hossain, Belayet; Lamb, Laura
• Other Names: Leung M. T. Academic Editor.; Upadhyaya K. P. Academic Editor.
• Is Part Of: ISRN economics. Volume 2012(2012)
• Publication Date: 2012-12-30
• Subjects: Economics -- Periodicals; Economics; Periodicals; 330
• DOI: 10.5402/2012/421789
• Languages: English
• ISSNs: 2090-8938

Abstract

Abstract : 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.