Determinants of charitable donations in Canada

A comparison over time

Bibliographic Data

ID23170843
AuthorsHarry Kitchen (Trent University, corresponding author)
Year1992
Volume24
Issue7
Pages709-713
Publication date1992-07-01
Open AccessNo
TypeARTICLE
VenueApplied Economics (JOURNAL)
Journal identifiersISSN: 0003-6846 • E-ISSN: 1466-4283
PublisherInforma UK Limited (PUBLISHER • GB)
DOI10.1080/00036849200000039
OpenAlexW2168628756
LanguageEN
Citations received7
References cited3

Two issues are examined. The statistical significance of a number of socio-economic factors that affect the level of charitable giving are evaluated. Family wealth and age of the head of household tend to be significant determinants of charitable giving, regardless of whether it is to all charities or to religious charities only. Such is not the case for the price of giving; for instance, the price of giving is an important determinant of all charitable contributions, but almost non-existent as a determinant for religious donations. Results such as this suggest that changes in marginal tax rates prompted by a switch to a tax credit as a substitute for a deduction, and hence a change in the price of giving, may have virtually no impact on contributions to religious organizations but may affect conntributions to other charitable organizations. The extent to which some socio-economic factors changed in relative importance as determinants of charitable giving from 1982 to 1986 is also reviewed.

Affect (linguistics) · Demographic economics · Economics · Public economics · Sociology · State income tax · Tax deduction · Tax reform · Nonprofit Sector and Volunteering · Religion, Society, and Development · Taxation and Compliance Studies

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