Optimality of the Foreign Tax Credit System: Separate vs. Overall Limitations

2004 ◽  
Author(s):  
Matthew Haag ◽  
Andrew B. Lyon
Keyword(s):  
Tax Credit ◽  
Credit System ◽  
Foreign Tax Credit

The Arbitrary Foreign Tax Credit

2020 ◽  
Author(s):  
Jordan Barry ◽  
Ariel Jurow Kleiman
Keyword(s):  
Tax Credit ◽  
Foreign Tax Credit

scholarly journals Price Elasticities of Charitable Giving across Donation Sectors in Canada: Is the Tax Incentive Effective?

2012 ◽  
Vol 2012 ◽  
pp. 1-6 ◽  
Author(s):  
Belayet Hossain ◽  
Laura Lamb
Keyword(s):  
Public Policy ◽  
Charitable Giving ◽  
Tax Incentives ◽  
Tax Credit ◽  
Credit System ◽  
Charitable Donation ◽  
Price Elasticities ◽  
Tax Incentive

The effectiveness of tax incentives on charitable donation expenditures in Canada is explored, and the analysis is extended to compare the effectiveness across different donation sectors. Price elasticities are estimated with data from the 2007 Canada Survey of Giving, Volunteering and Participating. Results suggest that specific charitable sectors are affected differently by Canada’s tax credit system. The findings have implications for public policy.

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