Sustainability and Corporate Social Responsibility (CSR) will become increasingly important for business organizations. An important tool for CSR strategies are enterprise donations. Thus, the goal of this project is to investigate corporate philanthropy from both a tax and public finance perspective. In doing so, we aim to investigate insights into income and tax price elasticities of corporate donations as well as potential crowding out effects between public spending and corporate donations. Furthermore, we investigate whether differences in donations between businesses, self-employed and wage earners can be used to reveal tax avoidance.


Leibniz-Gemeinschaft , Berlin , DE

Project duration

01.01.2015 - 30.04.2017