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| Author: | Jones, A. M. Posnett, J. W. |
| Title: | The impact of tax deductibility on charitable giving by covenant in the UK |
| Journal: | Economic Journal
1991 : SEP, VOL. 101:408, p. 1117-1129 |
| Index terms: | CHARITIES TAXATION TAX ALLOWANCES UNITED KINGDOM INCOMES PERSONAL FINANCE |
| Language: | eng |
| Abstract: | Recent income tax reforms in the UK have led to a simplification of the tax schedule and a substantial reduction in the highest marginal rate. To the extent that tax deductibility is a stimulus to charitable giving, policy objectives may be in conflict. Answers to these questions require empirical evidence about the impact of tax deductibility on household giving in the UK. In this study the 1985/86 Survey of Personal Incomes /SPI/ is used to obtain estimates of the direct impact of tax deductibility on giving by covenant. The estimates are derived from two models and they are adapted to special features of the SPI data and the UK tax code. |
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