Did tax incentives play any part in increased giving?

McGregor-Lowndes, Myles, Newton, Cameron J., & Marsden, Stephen J. (2006) Did tax incentives play any part in increased giving? Australian Journal of Social Issues, 41(4), pp. 493-509.


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.

Impact and interest:

6 citations in Scopus
3 citations in Web of Science®
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ID Code: 6394
Item Type: Journal Article
Refereed: Yes
Additional URLs:
Keywords: philanthropy, tax expenditures, prescribed private funds, Australia
ISSN: 0157-6321
Subjects: Australian and New Zealand Standard Research Classification > STUDIES IN HUMAN SOCIETY (160000) > POLICY AND ADMINISTRATION (160500) > Public Policy (160510)
Australian and New Zealand Standard Research Classification > COMMERCE MANAGEMENT TOURISM AND SERVICES (150000) > ACCOUNTING AUDITING AND ACCOUNTABILITY (150100) > Taxation Accounting (150107)
Divisions: Current > QUT Faculties and Divisions > QUT Business School
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).
Deposited On: 07 Mar 2007 00:00
Last Modified: 29 Feb 2012 13:26

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