Charitable Giving and Fundraising in a Tax Regime
Charitable Giving and Fundraising in a Tax Regime
Period:
01.02.2013 – 31.08.2015
This project aimed at examining the interactions between the three actors on the market for charitable giving – donors, charities, and the state – both theoretically and empirically. The empirical analyses were carried out in the context of Germany, an extensive welfare state, as the literature has largely been concerned with Anglo-Saxon countries so far. The focus was on three issues: the interrelation of fundraising expenditures and donations, the timing of charitable giving, and the impact the income tax system has on charitable contributions.
