Impacts of Income Distribution, Taxes, and Direct Democracy on Foundation Activity
Bibliographic Data
| ID | 12249481 |
|---|---|
| Authors | Martin Blickenstorfer (corresponding author), Hans Lichtsteiner |
| Year | 2014 |
| Volume | 26 |
| Issue | 6 |
| Pages | 2604-2619 |
| Publication date | 2014-12-01 |
| Peer Reviewed | Yes |
| Open Access | Yes |
| Type | ARTICLE |
| Venue | Voluntas Revista Internacional de Filosofia (JOURNAL) |
| Journal identifiers | ISSN: 2179-3786 • E-ISSN: 1573-7888 |
| Publisher | Springer Science+Business Media (PUBLISHER • DE) |
| DOI | 10.1007/s11266-014-9533-3 |
| OpenAlex | W2050822915 |
| Language | EN |
| References cited | 24 |
Although charitable foundations play an important role in modern Western civil societies, knowledge about them and the factors that encourage their prevalence is still quite limited. The relevant literature acknowledges that Switzerland has proven a fertile ground for foundation growth, and in this paper, we develop and empirically test a model in order to examine the effects of the country’s economic and political incentive structure on foundation activity. We find that alongside the required income level that is an important determinant of foundation prevalence, tax incentives, and direct democracy have significant influence on individuals’ philanthropic behavior, as each account for approximately 10 % of the variance in the model presented here
Democracy · Demographic economics · Development economics · Distribution (mathematics · Economics · Foundation (evidence · Incentive · Income distribution · Inequality · Microeconomics · Order (exchange · Political science · Politics · Public economics · Variance (accounting · Islamic Finance and Banking Studies · Law · Mathematics · Nonprofit Sector and Volunteering · Religion, Society, and Development · Accounting
Budget referendums and government spending
Who gives? A literature review of predictors of charitable giving. Part Two
Theory of the firm
The Politics of Foundations
Who gives? A literature review of predictors of charitable giving Part One
The Study of the Nonprofit Enterprise
Charitable Giving, Income, and Taxes
The variability of individual charitable giving in the US
Dynamic Income, Progressive Taxes, and the Timing of Charitable Contributions
Giving with Impure Altruism
Impure Altruism and Donations to Public Goods
Stärkere Volksrechte – Zufriedenere Bürger
Tax morale and conditional cooperation
| Citation velocity | historical |
|---|---|
| Highly cited | No |