There is growing policy interest in charitable giving in the UK. As part of its Big Society agenda, the current government is keen to encourage a higher level of donations, highlighting new technologies, new social norms and tax incentives as potential mechanisms for raising giving. In the 2012 Budget, however, the Chancellor also proposed limiting tax relief on donations to £50,000, sparking an intense discussion about the effectiveness and desirability of tax incentives for major donors. This paper brings together recent evidence relevant to the ongoing policy debates.
Authors
Sarah Smith
Research Associate University of Bristol
Sarah is a Research Associate at the IFS and Head of the Department of Economics at the University of Bristol with interest in applied microeconomics.
Journal article details
- DOI
- 10.1111/j.1475-5890.2012.00168.x
- Publisher
- Blackwell Publishing
- ISSN
- Print 0143-5671 Online:1475-5890
- JEL
- D61; H24
- Issue
- December 2012
Suggested citation
Smith, S. (2012). 'Increasing Charitable Giving: What Can We Learn from Economics?' (2012)
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