Taxes and Corporate Giving to Charity
Public Finance Review, Vol. 33, No. 3, pp. 300-317, May 2005
25 Pages Posted: 27 May 2006
An extensive body of the literature has examined the determinants of individual giving to charity. Indeed, the role of the personal income tax continues to attract considerable attention. In contrast, very few have explored the effects of taxes on corporate giving. This paper represents an attempt to fill this void. It employs a large sample of corporate tax returns and finds that taxes are an important consideration in corporate giving.
Keywords: Corporate philanthropy, Taxes, Firm behavior
JEL Classification: M14, H25, H32
Suggested Citation: Suggested Citation