Did tax incentives play any part in increased giving?
(2006) Did tax incentives play any part in increased giving?. Australian Journal of Social Issues 41(4):pp. 493-509.
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Abstract
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.
| Item Type: | Journal Article |
|---|---|
| Status: | Published |
| Keywords: | philanthropy; tax expenditures; prescribed private funds; Australia |
| Subjects: | 360000 Policy and Political Science > 360200 Policy and Administration > 360201 Public Policy 350000 Commerce, Management, Tourism and Services > 350100 Accounting, Auditing and Accountability > 350104 Taxation |
| ID Code: | 6394 |
| Deposited By: | Crissman, Kathryn |
| Deposited On: | 07 March 2007 |
| Alternative Locations: | http://www.acoss.org.au/Publications.aspx?displayID=3 |
| Copyright Owner: | Copyright 2006 Australian Council of Social Service (ACOSS) |
| Copyright Statement: | The contents of this journal can be freely accessed online via the journal’s web page (see link). |