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The Cloak of Social Responsibility: Pharmaceutical Corporate Charity

15 Pages Posted: 30 Nov 2016 Last revised: 6 Jan 2017

Austin Frerick

U.S. Department of the Treasury - Office of Tax Analysis (OTA)

Date Written: November 28, 2016

Abstract

This report discusses data suggesting that ulterior profit motives may be at the heart of the recent increase in pharmaceutical philanthropy carried out through patient assistance programs (PAPs). The author argues that further research is necessary to explore the cost burden PAPs impose on public payers.

Keywords: Corporate Charity, Pharmaceutical, Patient Assistance Programs, PAPs

JEL Classification: G30, H25

Suggested Citation

Frerick, Austin, The Cloak of Social Responsibility: Pharmaceutical Corporate Charity (November 28, 2016). Tax Notes, Vol. 153, Number 9, P. 1151, 2016. Available at SSRN: https://ssrn.com/abstract=2874391

Austin Frerick (Contact Author)

U.S. Department of the Treasury - Office of Tax Analysis (OTA) ( email )

1500 Pennsylvania Ave., N.W.
Washington, DC 22203
United States

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