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.

scholarly journals A Two-Tiered Charitable Contribution Credit for All American Taxpayers

2020 ◽  
Vol 0 (0) ◽  
Author(s):  
Nicolas Duquette
Keyword(s):  
Charitable Giving ◽  
Cost Savings ◽  
Tax Incentives ◽  
Tax Credit ◽  
Policy Changes ◽  
Substantial Cost ◽  
Charitable Contributions ◽  
Charitable Contribution ◽  
Alternative Policy

AbstractThis policy memo proposes and simulates the effects of a two-tier, nonrefundable tax credit for charitable contributions. A two-rate credit would expand access to tax incentives for charitable contributions to most Americans and increase charitable giving significantly, with substantial cost savings compared to alternative policy changes.

Tax incentives of China’s investments in Zabaykalsky Krai: implementation of behavioral economic models

2020 ◽  
pp. 69-84
Author(s):  
Evgeniya Mikhailovna Popova ◽  
Irina Vitalevna Mezentseva
Keyword(s):  
Behavioral Economics ◽  
Tax Incentives ◽  
Human Mind ◽  
Investment Climate ◽  
Investment Activity ◽  
Investment Projects ◽  
Tax Incentive ◽  
Regional Budget ◽  
Subjective Aspect ◽  
Investment Process

Currently, the Russian regions apply a vast array of tools for regulating the investment process, including tax incentives. Active use of tax preferences is dictated by the fact that in the conditions of regional budget deficit, tax incentives, unlike subsidies, do not require direct budget expenditures for stimulating investment activity. However, the world experience demonstrates that tax incentives do not fall under the group of factors that strongly affect investment decisions. For determining the degree of preference of tax incentives in relation to other measures of regional support, a survey was carried among Chinese investors, who implement investment projects on the territory of Zabaykalsky Krai. The survey was based on a method of hierarchical analysis based on the special matrices by filed in by the investors. The acquired results displayed that out of ten measures of state support, tax incentives hold the eighth place. The calculated coefficient of the significance of tax incentives testifies to the low attractiveness of fiscal stimuli for the Chinese investors. The authora attempted to find the reasons for tax incentive not being in demand. The scientific novelty of this work consists in conducting the analysis of regional legislation that regulates the order of granting investment tax incentives based on the concept of behavioral economics. In the course of application of the provisions of behavioral economics, emphasis was made on the subjective aspect of the mechanism of preferential taxation. The reasonableness of considering such peculiarities of human mind as cognitive inertia and relativity is substantiated with regards to arranging the structure of tax incentives that would allow increasing the importance of tax incentives in formation of investment climate on the territory of Zabaykalsky Krai. The authors make recommendations on increasing the attractiveness of tax incentives among Chinese investors based on the concept of reference point and the effect of loss aversion.

scholarly journals Effectiveness of Tax Incentives of Hard-To-Recover Oil Reserve Development

2019 ◽  
Vol 8 (10S) ◽  
pp. 399-403
Keyword(s):  
Oil And Gas ◽  
Tax Incentives ◽  
Gas Production ◽  
Market Development ◽  
Oil And Gas Production ◽  
Technological Breakthrough ◽  
Tax Incentive ◽  
The Usa ◽  
Geological Formations ◽  
Oil And Gas Sector

The present-day stage of the world hydrocarbon market development is characterized by the growing share of oil and gas production from the fields related to hard-to-recover reserves in terms of different criteria, which is a consequence of technological breakthrough in the USA. The strategic task of Russian oil and gas sector is to intensify the development of such fields with governmental support in the form of tax incentives. The goal of this research is to consider dynamics of oil production from the fields related to Bazhenov, Abalak, Domanic, and Khadumsk geological formations with enormous hydrocarbon potential thanks to tax incentives. The research method used is statistical analysis. The research results have shown the effectiveness of tax incentives, but due to absence of native development technologies, the effectiveness of incentives is evened, which requires different approaches to the tax incentive system.

scholarly journals Utilization of Tax Incentives, Tax Services and Existence of Tax Sanctions on Tax Compliance in Submitting SPT and Micro Business Sustainability at Kediri City during COVID-19 Pandemic

2021 ◽  
Vol 8 (11) ◽  
pp. 463-469
Author(s):  
Amin Tohari ◽  
Andy Kurniawan ◽  
Basthoumi Muslih
Keyword(s):  
Local Government ◽  
Structural Equation ◽  
Tax Compliance ◽  
Tax Incentives ◽  
Sem Analysis ◽  
Equation Modeling ◽  
Tax Revenue ◽  
Business Sustainability ◽  
Tax Incentive ◽  
Endogenous Variables

This study aimed to analyze the utilization of tax incentives, tax sanctions, and tax services on tax compliance in submitting SPT and analyze them on micro business sustainability in Kediri City during Covid-19 pandemic. This study was a causality research design, using quantitative approach to examined the effects between exogenous and endogenous variables. The population were all micro business entrepreneurs in Kediri City with the sample size were 130 entrepreneurs. The analysis was used Structural Equation Modeling (SEM) analysis of SmartPLS program. The results showed that uutilization of tax incentives, tax service and the existence of tax sanctions had a positive and significant effect on tax compliance. Besides, tax service had a positive and significant effect on the business sustainability, but only tax incentives and tax sanctions had a positive and negligible effect on business sustainability. Kediri City needed to continue the existence of tax incentives, supervise on tax sanctions, improve tax services and motivate micro business entrepreneurs to submitting their SPT. So that, tax revenue of local government grows as expected. Meanwhile, to maintain micro business sustainability, local government with KPP Pratama Kediri has to guide and develop micro business entrepreneurs’ knowledge about tax effects for their own benefits. Keywords: business sustainability, tax compliance, tax incentive, tax sanctions, tax service.

scholarly journals The watching eyes effect on charitable donation is boosted by fewer people in the vicinity

2016 ◽  
Vol 7 (2) ◽  
pp. 9-12
Author(s):  
Ryo Oda ◽  
Ryota Ichihashi
Keyword(s):  
Field Study ◽  
Charitable Giving ◽  
Field Experiments ◽  
Field Studies ◽  
Prosocial Behaviors ◽  
Charitable Donation ◽  
Charitable Donations ◽  
Large Groups

Previous field experiments have found that artificial surveillance cues facilitated prosocial behaviors such as charitable donations and littering. Several previous field studies found that the artificial surveillance cue effect was stronger when few individuals were in the vicinity; however, others reported that the effect was stronger in large groups of people. Here, we report the results of a field study examining the effect of an artificial surveillance cue (stylized eyes) on charitable giving. Three collection boxes were placed in different locations around an izakaya (a Japanese-style tavern) for 84 days. The amount donated was counted each experimental day, and the izakaya staff provided the number of patrons who visited each day. We found that the effect of the stylized eyes was more salient when fewer patrons were in the izakaya. Our findings suggest that the effect of the artificial surveillance cue is similar to that of “real” cues and that the effect on charitable giving may weaken when people habituate to being watched by “real” eyes. 

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