Taxes and Corporate Giving to Charity

Public Finance Review, Vol. 33, No. 3, pp. 300-317, May 2005

25 Pages Posted: 27 May 2006

See all articles by Robert Carroll

Robert Carroll

Office of Tax Analysis

David Joulfaian

U.S. Department of the Treasury, Office of Tax Analysis (OTA); Georgetown University - Department of Economics

Abstract

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

Carroll, Robert and Joulfaian, David, Taxes and Corporate Giving to Charity. Public Finance Review, Vol. 33, No. 3, pp. 300-317, May 2005. Available at SSRN: https://ssrn.com/abstract=904781

Robert Carroll

Office of Tax Analysis

Main Treasury Building
15th and Pennsylvania Avenue
Washington, DC 20220
United States

David Joulfaian (Contact Author)

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

1500 Pennsylvania Ave. NW
Washington, DC 20220
United States

Georgetown University - Department of Economics ( email )

37th St NW & O St NW
Washington, DC 20007
United States

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