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Did tax incentives play any part in increased giving?
Author(s) -
McGregorLowndes Myles,
Newton Cameron,
Marsden Stephen
Publication year - 2006
Publication title -
australian journal of social issues
Language(s) - English
Resource type - Journals
SCImago Journal Rank - 0.417
H-Index - 30
eISSN - 1839-4655
pISSN - 0157-6321
DOI - 10.1002/j.1839-4655.2006.tb00032.x
Subject(s) - incentive , tax incentive , government (linguistics) , public economics , project commissioning , publishing , tax deduction , economics , tax reform , microeconomics , state income tax , political science , law , gross income , linguistics , philosophy
Since 2000, increased taxation incentives along with other measures have been used by the government to encourage philanthropy in Australia. Since the new incentives were introduced, claimed gift tax deductions have increased. However, generally, donors are not aware of the new tax incentives for giving and in any case they report that their motivation for giving is not primarily, if at all, to obtain tax incentives. This article examines this paradox and seeks some possible explanations.