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Tax-Reported Charitable Giving in Canada, 1987–2018

Bibliographic Data

ID6417478
AuthorsRoss Hickey (0000-0002-3953-9869, University of British Columbia, Okanagan Campus), A Abigail Payne (0000-0002-7942-8899, The University of Melbourne), Justin Smith (0000-0002-6722-3095, Wilfrid Laurier University)
Year2025
Volume51
Issue3
Pages284-297
Publication date2025-09-01
Peer ReviewedYes
Open AccessNo
TypeARTICLE
VenueCanadian Public Policy (JOURNAL)
Journal identifiersISSN: 0317-0861 • E-ISSN: 1911-9917
PublisherUniversity of Toronto Press Inc. (UTPress) (PUBLISHER)
DOI10.3138/cpp.2024-050
OpenAlexW4414540334
LanguageEN
References cited3

We explore trends in charitable giving in Canada since the late 1980s. We find that the real average donation rose through the 1990s and has been flat since the mid-2000s. The stabilization of donations occurs alongside a fall in the share of income donated and a steady decline in the share of filers who donate any amount. When focusing on top incomes, giving among the top 1.0 percent and top 0.1 percent grew over the entire time period. Over the life cycle, giving grows rapidly in early adulthood and peaks around age 50 years. Finally, we find that people tend to give often rather than saving up donations and donating every few years

Nonprofit Sector and Volunteering · Religion, Society, and Development · Taxation and Compliance Studies

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Citation velocityhistorical
Highly citedNo

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