Planned Giving and Measurement of Giving a Bibliography of Research References September 2012
CGAP has prepared this bibliography on the measurement of giving and on planned giving, drawing on sources available through its current research. It is not fully comprehensive, but a working document which we hope will provide a useful starting point for researchers. It will be updated and extended as more material becomes available.
If you would like to suggest additions to the Bibliography, please send reference details to either Margo ([email protected]) or Rachel ([email protected]).
Section 1: Descriptive studies
Section 2: Analytical studies of philanthropy and giving: why populations and sub-sets of populations give, and to what and, particularly, how taxation affects or could affect this
Introduction This document presents a listing of references relevant to the collection of data on levels of literature on individual and household giving, with a particular focus on tax-effective and planned giving. It represents a work in progress, and is not intended as a comprehensive document. It is being made available as a useful starting point for researchers, and will be expanded and updated by CGAP. It includes books, articles and organisations (government, third sector and commercial) and their websites, drawn from both the UK and overseas.
It has a principal focus on the UK, although there are also references to work in the USA, Canada, Australia, New Zealand, and European and other countries.
Section 1 is mainly concerned with who gives and how much. The content ranges broadly from straightforward descriptions of the total donated to charity/third sector in the UK and elsewhere, to more complex descriptions of who gives to what.
Section 2 contains the more analytical material, which, broadly speaking, sets out to answer the questions of why populations and sub-sets of populations give, and to what and, particularly, how the taxation affects or could affect this.
A large part of the more analytical literature on factors affecting philanthropy and donation is based on the sort of questions posed by economists: how are so-called public goods (eg health, social services, overseas aid) privately funded? What is the responsiveness of giving to tax concessions (price elasticity)? This latter question is the main concern of this reference list. There are references to insights from other disciplines (sociology, psychology), but these are limited in number. The list is not about helping behaviour as such; readers interested in the full range of material on helping and giving, drawing in studies from disciplines such as biology, sociology, anthropology, marketing, neuroscience, are referred to the literature reviews of this field carried out by Bekkers and Wiepking, which provide several hundred multi-disciplinary references.
Where possible, web links have been provided. However, these are not reliable, because all websites are subject to regular maintenance. This means that the actual address of a document may change over time; hence readers may find it more useful to go to an organisations site and search for a document directly, by using the sites own search facility.
Section 1: Descriptive studies 1.1 UK surveys
Association of Charitable Foundations (2004) Why rich people give ACF. www.philanthropyuk.org
Banks J and Tanner S (1997) The State of Donation: household gifts to charity 1974-96 (uses data on giving drawn from Family Expenditure Survey over time) The Institute for Fiscal Studies, London. http://www.ifs.org.uk/comms/comm62.pdf
Barclays Wealth (2009) Tomorrows philanthropist Barclays Wealth http://www.barclayswealth.com/insights/assets/pdf/Barclays-Wealth-Tomorrows-Philanthropist_UK.pdf
Bekkers R and Wiepking P (2011) Who gives? A literature review of predictors of charitable giving. Part One: Religion, education, age and socialization Voluntary Sector Review vol 2 no 3 (Note: Part Two forthcoming summer 2012) http://www.ingentaconnect.com/content/tpp/vsr/2011/00000002/00000003/art00004
Breeze B (2010) Donors arent dopes: the impact of the recession on charitable giving Centre for Charitable Giving, University of Kent. http://www.kent.ac.uk/sspssr/cphsj/documents/Beth%20comment%20on%20UK%20giving%202009.pdf
Breeze B (2008-2011) The Coutts Million Pound Donors Report, annual editions 2008, 2009, 2010, 2011. Coutts and University of Kent. http://www.kent.ac.uk/sspssr/cphsj/research/couttsmilliondonor.html
Breeze B and Morgan G G (2009) Philanthropy in a recession: an analysis of UK media representations and implications for charitable giving NCVO/VSSN. http://www.ncvo-vol.org.uk/sites/default/files/UploadedFiles/Research_Events/Breeze_and_Morgan.pdf
Brick P and Stringer E (2009) Achieving more together: foundations and new philanthropists New Philanthropy Capital. http://www.philanthropycapital.org/publications/improving_the_sector/grantmaking/Achieving_more_together.aspx
Brookes M, de las Casas L and Lomax P (2010) The business of philanthropy: building the philanthropy advice market New Philanthropy Capital. http://www.philanthropycapital.org/publications/improving_the_sector/improving_philanthropy/business_of_philanthropy.aspx
CAF/NCVO (2004/05, 2006, 2007, 2008, 2009, 2010, 2011) UK Giving, 2005-11 editions, CAF/NCVO. https://www.cafonline.org/navigation/footer/about-caf/news,-events-and-publications/publications.aspx
Charities Aid Foundation (2006) Analysis of giving through Gift Aid, CAF. www.cafonline.org/pdf/GiftAidResearch2006.pdf
Charities Aid Foundation (2005) Analysis of UK payroll giving CAF. http://www.cafonline.org/pdf/PayrollGiving2005.pdf
Charities Aid Foundation (2002) Donations Foresight (independent researchers commissioned by CAF; draws basic information on giving and economy together to make projections for the future) CAF. www.cafonline.org/publications/archive/donations-foresight.aspx
Charities Aid Foundation (2004) Share Giving sheer indifference: a research report on the use of Share Giving by charities CAF Research. http://nfpsynergy.net/share-giving-sheer-indifference-march-2004
Charity Commission (2009) Economic Survey of Charities Charity Commission. http://www.charitycommission.gov.uk/
Cowley E, McKenzie T, Pharoah C and Smith, S (2011) The new state of donation: Three decades of household giving to charity 1978-2008. (uses data on giving drawn from the ONS Living Costs and Food Survey, formerly Family Expenditure Survey over time), CGAP/CMPO 2011. http://www.cgap.org.uk/research/research-outputs.html Farrell L and Walker I (1997) It could be you! But whats it worth? The welfare gains from Lotto Working Paper no 97/4, Institute for Fiscal Studies. http://www.ifs.org.uk/publications/2761
Fenton N (1994) Who Cares? Report of a Pilot Study into Public Attitudes to Charities and Volunteering Loughborough University of Technology.
Fitzherbert L (1995) Winners and Losers: the Impact of the National Lottery Joseph Rowntree Foundation. http://www.jrf.org.uk/publications/winners-and-losers-impact-national-lottery
Gaio A (2009) Local Pride: Individual giving to the arts in England Arts & Business/City University, London. http://artsandbusiness.org.uk/media%20library/Files/Research/Individual%20Giving%20FINAL-1.pdf
Goodey L (2009) The public bond with tax-effective giving in the UK: a survey of the awareness of and attitudes to tax-effective giving Charities Aid Foundation. https://www.cafonline.org/pdf/PublicBond_Report.pdf
Hems L, Harris J and Gallagher L J (2010) Who are the givers? Institute for Philanthropy. http://instituteforphilanthropy.org/cms/pages/documents/Who_Are_The_Givers.pdf
Low N, Butt S, Ellis Paine A and Davis Smith J (2007) Helping out: a survey of volunteering and charitable giving The Cabinet Office. http://webarchive.nationalarchives.gov.uk/+/http://www.cabinetoffice.gov.uk/media/cabinetoffice/third_sector/assets/helping_out_national_survey_2007.pdf
McCormick J (2009) NICVA State of the Sector V Northern Ireland Voluntary and Community Sector Almanac NICVA. http://www.nicva.org/publications/state-sector-v
McKenzie T and Pharoah C (2010) Commentary on recent research and debate about reforming Gift Aid CGAP Briefing Note www.cgap.org.uk/research/research-outputs.html
McKenzie T and Pharoah C (2010) Gift Aid Reform or Inform? CGAP Briefing Note 5. www.cgap.org.uk/research/briefing-papers.html
McKenzie T and Pharoah C (2011) How generous is the UK? CGAP Briefing Note 7. http://www.cgap.org.uk/uploads/Briefing%20Notes/CGAP%20BN7%20household%20spending.pdf
McKenzie T and Pharoah C (2009) Thinking through the effects of changes in income tax-relief on giving CGAP Briefing Note 1. www.cgap.org.uk/research/briefing-papers.html
Mermiri T and Tuchner J (2011) Private Investment in Culture 2009/2010 Arts&Business. http://artsandbusiness.org.uk/Central/Research/Investment-and-funding/private_investment_culture_0910.aspx
NCVO (2006) Charitable Giving the tide has turned: The fall and rise of charitable giving 1995-2000 NCVO press release.
NCVO (1998-2007) The UK Voluntary Sector Almanac, 1998-2007 editions, NCVO.
NCVO (2001) Voluntary Organisations and Social Capital NCVO.
Neville N and Waddingham J (2009) Donor attitudes to giving in the credit crunch: the second monthly monitor Just Giving. http://justgiving-charity-support.zendesk.com/attachments/token/4r67w3ax0c71ih4/?name=Donor_attitudes_to_giving_in_the_credit_crunch_Feb2010.pdf
Osborne S P and Hems L (1995) The Economic Structure of the Charitable Sector in the United Kingdom Nonprofit and Voluntary Sector Quarterly 24, pp321-35. http://nvs.sagepub.com/content/24/4/321.abstract
Pharoah C (2010) Challenges for tax policy towards individual charitable giving the experience of recent attempts to reform the UK Gift Aid scheme Voluntary Sector Review vol 1 no 2, Policy Press. Bristol.
Pharoah C (2008-2011) Charity Market Monitor 2008-2011 CaritasData, London (formerly Charity Trends 1986/7-2007 editions, Charities Aid Foundation, West Malling, named Dimensions of the Voluntary Sector for 1995-2000 editions). http://www.wlrstore.com/caritas-data/charity-market-monitor.aspx
Pharoah C and Harrow J (2011) A legacy for the nations health Journal of Communications in Health Care vol 4 no 1, W S Maney & Son Ltd. pp1-14.
Pharoah C and Harrow J (2009) Charitable legacies in an environment of change CGAP. http://www.cgap.org.uk/uploads/CharitableLegaciesinanEnvironmentofChange.pdf
Pharoah C and Tanner S (1997) Trends in Charitable Giving Fiscal Studies vol 18 pp427-44, Institute for Fiscal Studies. http://www.ifs.org.uk/publications/1676
Ross Group (2010) Ross-CASE Survey 2009-10 A survey of donations to higher education institutions in the UK The Ross Group. www.rosscasesurvey.org.uk/
Sargeant A (2001) Public Trust and Confidence: an Empirical Study Centre for Voluntary Sector Management. Email Adrian Sargeant ([email protected])
Sargeant A and Lee S (2002) Improving public trust in the voluntary sector: an empirical analysis International Journal of Nonprofit and Voluntary Sector Marketing vol 7 no 1, pp68-83 John Wiley & Sons, Ltd. http://onlinelibrary.wiley.com/doi/10.1002/nvsm.168/abstract
Schnepf S and Micklewright J Who gives to what cause? School of Social Sciences, University of Southampton (how giving to different causes clusters together) Strategy Complete (2008) Review of Payroll Giving Strategy Complete.
Tarling R (1998) The National Lottery: evidence from the British Social Attitudes survey CAF/Institute of Social Research. https://www.cafonline.org/publications/archive/the-national-lottery.aspx
Taylor J, Webb C and Cameron D (2007) Charitable giving by wealthy people HMRC/IPSOS-Mori. http://www.hmrc.gov.uk/research/report29-giving-by-wealthy.pdf
Taylor-Gooby P (1993) The Future of Giving: Evidence from the British Social Attitudes Survey RSU Occasional Paper 4, CAF, Kent.
Walker C and Pharoah C (2002) A lot of give: trends in charitable giving for the 21st century Hodder & Stoughton.
1.2 Other countries
Giving and Fund Raising in Asia Asian Development Bank, Manila (2002).
Australias generosity breaks record Queensland University of Technology (2009).
Australians Giving and Volunteering The Australian Government Department of Family and Community Services and ACOSS, Sydney (2004)
Giving Australia: Research on Philanthropy in Australia (2004) The Australian Government Department of Family and Community Services and ACOSS, Sydney (2005). www.fahcsia.gov.au/internet/facsinternet.nsf/via/pmcbp/$file/ga_volunteering.pdf
Tax Deductable Giving in 2006-2007 Australian Centre for Philanthropy and Nonprofit Studies (2008).
A Portrait of Canadas Charities Canadian Centre for Philanthropy (now Imagine Canada) (1994).
Caring Canadians, Involved Canadians: Highlights from the 2004 Canada Survey of Giving, Volunteering and Participating (1997, 2000, 2004, and 2007) Catalogue : 71-542-XPE http://www.gdsourcing.com/works/NSGVP.htm
Highlights from the 2000 National Survey of Giving, Volunteering and Participating, 2000. http://www.givingandvolunteering.ca/pdf/n-2000-hr-ca.pd The Canadian National Survey of Giving, Volunteering and Participating 2000 Statistics Canada/Canadian Center for Philanthropy (2000). http://statcan.gc.ca; http://givingandvolunteering.ca
Preparing for a Changing World: Psychographics and the Canadian Charitable Non-Profit Sector Canadian Centre for Philanthropy (now Imagine Canada) (1994).
The Civic Core in Canada: Disproportionality in Charitable Giving, Volunteering, and Civic Participation in Nonprofit and Voluntary Sector Quarterly, vol 30, no 4 pp761-80 (2001).
The National Survey of Giving, Volunteering and Participating (NSGVP) (2007). http://www.nsgvp.org
The National Survey of Giving, Volunteering and Participating Factsheets: Charitable Giving in Canada; Motivations and Barriers to Giving; Who Are Canada's Donors? http://www.givingandvolunteering.ca/factsheets
Charitable Giving by Individuals: Empirical Study of Urban China Paper presented at the annual meeting of the American Sociological Association, San Francisco (2004).
La gnrosit des Francais Centre dtude et de Recherche sur la Philanthropie (2005).
Kurzzusammenfassung 2. Freiwilligensurvey 2004 (Summary no 2: Survey of Volunteering, 2004) BMSFSFJ (2005).
Charitable Giving and Tax Incentives: Japan, The Netherlands and the US, Tax Notes International, vol 48 (3), pp311-18 (2007).
Charitable giving in the UK and USA: brief overview of the similarities and differences in giving between the two countries, c 2007 (Philanthropy UK website) (2007).
Coasting, in R Bremner (1994), Giving: Charity and Philanthropy in History (1987).
Cross-border Philanthropy CAF Research (2000).
Giving: Charity and Philanthropy in History Transaction (1994).
Global Civil Society 2004-5 Sage Publications in association with the Centre for the study of Global Governance and Civil Society at the London School of Economics (2005).
Philanthrocapitalism: How the Rich Can Save the World (2008).
Philanthropy in Handbook of Giving, Reciprocity and Altruism, pp1201-69 Elsevier (2006).
Tax Incentives for Charitable Giving to Arts and Culture: a Comparison between the USA, Japan and the Netherlands, paper submitted to the 2006 conference of the Association of Cultural Economics International in Vienna (2006).
The Politics of Foundations Routledge (2007).
The State of Giving Research in Europe: household donations to charitable organizations in twelve European countries Pallas Publications, Amsterdam 2009. http://www.aup.nl/do.php?a=show_visitor_book&isbn=9789085550099&l=2
Philanthropy in Israel - patterns of giving and volunteering of the Israeli public (2000).
Imprese, consumatori e solidariet, Presentazione indagini 2001-2002 Doxa (2003). http://www.doxa.it/italiano/nuoveindagini/0302imprese.pdf
Giving In the Netherlands Panel Survey (GINPS), Biennial survey of giving run since 2002. Free University, Amsterdam http://www.giving.nl/
The Family Survey of the Dutch Population Nijmegen University (2000).
The growth of the nonprofit sector in the Netherlands, Nonprofit and Voluntary Sector Quarterly, 30, pp221-46 (2001).
Funding New Zealand 2002 Resource flows to the community non-profit sector in New Zealand Philanthropy New Zealand (2002).
The Philanthropy New Zealand 2003 Giving Behaviours and Attitudes Survey Philanthropy New Zealand (2003).
Contributions to charitable organizations in a developing country: the case of Singapore, International Journal of Social Economics 25 pp25-42 (1998).
The state of giving inaugural study of Singapores giving landscape NVPC (2005).
A Nation of Givers? Social Giving Among South Africans The State of Social Giving in South Africa Report Series, Research Report No1, University of KwaZulu-Natal (2005).
Bank of America Study of High Net Worth Philanthropy, The Centre on Philanthropy at Indiana University Biennial study since 2006. Centre on Philanthropy at Indiana University. http://mediaroom.bankofamerica.com/phoenix.zhtml?c=234503&p=mediamention&id=394026
America Gives: a Survey of Americans Generosity after September 11, Nonprofit and Voluntary Sector Quarterly, vol 34, no 1, pp110-35 (2005).
A revised methodology for estimating total personal giving in the United States, with preliminary estimates for the period 1984-1992. Voluntas, vol 4, no 2 pp233-49 (1993).
Charitable Giving, Volunteering, and the Paid Labor Market, Nonprofit and Voluntary Sector Quarterly, vol 38, no 1, pp77-94 (2009).
Dimensions of the Independent Sector: a Statistical Profile, The Independent Sector, Washington DC (1989).
Embarking on a Republic of Benevolence? New Survey Findings on Charitable Giving, Nonprofit and Voluntary Sector Quarterly 27 pp237-42 (1998).
Gender Differences in Charitable Giving in Great Britain, Voluntas, vol 19, no 2, pp103-24 (2008).
Giving and Volunteering in the United States, 1990 and 1996 editions, Independent Sector, Washington DC (1990, 1996).
Giving During Recessions and Economic Slowdowns, Giving USA Spotlight, issue 3 (2008).
Giving in Numbers, 2008 edition Committee Encouraging Corporate Philanthropy (2009).
Giving to Secular Causes by the Religious and Non-religious: an Experimental Test of the Responsiveness of Giving to Subsidies, Nonprofit and Voluntary Sector Quarterly, vol 33, no 2, pp271-89 (2004).
Giving USA 2005 the annual report on Philanthropy for the Year 2004 Center on Philanthropy at Indiana University (2005).
Philanthropic Styles in the United States: Toward a Theory of Regional Differences, Nonprofit and Voluntary Sector Quarterly 25 (1996).
Philanthropy's Indispensable Ally, Philanthropy, XIX, pp8-9 (2005).
Portraits of Donors: Bank of America Study of High Net-Worth Philanthropy, The Center on Philanthropy at Indiana University, Bloomington, IN (2007).
Results from 2 National Surveys of Philanthropic Activity in Research Papers sponsored by the Commission on Private Philanthropy and Public Needs 1, pp157-323, Treasury Department, Washington DC (1977).
Socio-Demographic and Personality Characteristics of Canadian Donors Contributing to International Charity, Nonprofit and Voluntary Sector Quarterly, vol 38, no 3, pp413-40 (2009).
The Charitable Deduction: Subsidy or Limitation? Nonprofit and Voluntary Sector Quarterly 2000 29, pp173-78 (2000).
The State of Church Giving Through 1998 Baker Books (2000).
The Variability of the Charitable Giving of the Wealthy, Working paper no 126, Program on Non-profit Organisations, Yale University Press, New Haven, CT (1987).
Weathering an uncertain economy what effect will the U.S. economy have on charitable giving as nonprofits gear up for the year-end giving season and 2009? The Centre on Philanthropy at Indiana University (2008).
Who Gives to What? in The Non-Profit Sector, A Research Handbook, pp321-39, Yale University Press (1987).
Who Really Cares: the Surprising Truth about Compassionate Conservatism, New York: Basic Books (2006).
1.3: International/other countries: tax and giving; tax regimes compared; includes European Foundation Centre work on tax regimes in 27 countries, and foundations in Europe; work by Dehne et al 2008, comparing tax and non-profit-making organisations in 35 countries; other reference lists
Dehne A, Friedrich P, Nam C W and Parsche R (2008) Taxation of Nonprofit Associations in an International Comparison Sage/Association for Research on Nonprofit Organizations and Voluntary Action. www.sagepublications.comnvs.sagepub.com/cgi/content/abstract/37/4/709
James E (1989) The Nonprofit Sector in International Perspective: Studies in Comparative Culture and Policy.
Weisbrod B A (1991) Tax Policy Toward Nonprofit Organisations: an Eleven Country Survey Voluntas vol 2, no 1 pp3-25.
Philanthropy New Zealand (current) Tax-Effective Giving. http://giving.org.nz/business/effective?PHPSESSID=1df2933fb52ce81b6cf2b7b68bad89e
EAPG Cross-Border Directory (current) European Association for Philanthropy and Giving (EAPG). www.eapg.org
Comparative Highlights of Foundation Laws, The European Union of 27 (2007) European Foundation Centre (EFC).
Comparative Map of the Foundation Sector in the EU (2008) EFC.
Foundations Legal and Fiscal Environments Mapping the European Union of 27 (2007) EFC.
Understanding European Research Foundations: Findings from the FOREMAP project (2009) EFC.
Main National Accounts Tax Aggregates from Government Statistics in the Economy and Finance database (2006) Eurostat. http://epp.eurostat.cec.eu.int/portal/page?_pageid=0,1136173,0_45570701&_dad=portal&_schema=PORTAL [accessed 01/03/06].
Friedrich P, Kaltschtz A, Nam C W, Parsche R and Wellisch D (2005) Die Besteuerung gemeinntziger Organisationen im internationalen Vergleich. IFO Forschungsbericht 24 [Taxation of non-profit-making organisations in international comparison: IFO Research Report 24] Munich: IFO Institute for Economic Research.
Other reference lists
Philanthropic Studies Index: a reference (guide) to literature on voluntarism, nonprofit organizations, fund raising, and charitable giving Indiana University Center on Philanthropy (1994).
The Literature of the Nonprofit Sector: a Bibliography with Abstracts Foundation Center (1994).
Reference List from The Voluntary Action Programme of the Department of Canadian Heritage Her Majesty the Queen, as represented by the Minister of Supply and Services (1995).
North Carolina State University Planned Giving and Donations Resource List FundSvcs.org (2009).
Bekkers, R and Wiepking, P Generosity and Philanthropy: a Literature Review (2007).
Section 2: Analytical studies of philanthropy and giving: why populations and sub-sets of populations give, and to what and, particularly, how taxation affects or could affect this. The descriptive studies that set out to segment donors by their demographic, social and personal position and circumstances lead to into analytical studies of why they give, and what makes them give more or less. The questions that concern most of the analytical studies listed here are the kinds of questions posed by economists, and particularly neoclassical economists, including:
How are so-called public goods (eg health, social services, overseas aid) privately funded - what is being bought and sold? A related topic: is the economists concept of
crowding-out valid, ie does increased government spending of some or all of the third sector reduce charitable donations?
What is the responsiveness of giving to tax concessions (price elasticity)? Does a tax concession produce proportionately more or less giving (if any)?
Do people on low, middle or high incomes give proportionately more, and how does an increase or decrease in income affect giving (income elasticity)? A sub-set of these donation and income studies examines the existence of what is known as the U-shaped curve, whereby middle-income groups appear to spend proportionately less than lower and higher groups.
The analytical studies that concern these economic questions and/or use economists methods are indicated with an asterisk below. The economists approaches are summarised in, for example, Steinberg (1997), Peloza and Steele (2005) and Andreoni (2001, 2007). Briefly, the evidence indicates that the question of tax relief is important for policy, because a reduction in tax where the elasticity is minus one or greater could provide a pound-for-pound increase in giving. Many of the initial studies concluded that giving is highly responsive to tax relief (price elasticity greater than minus one). These studies indicated elasticities between minus one and minus three, so a tax concession might produce more than proportional increases in giving.
It remains broadly true that most studies of giving, and of tax and giving, depend upon what is referred to as cross-sectional studies. These segment and compare sub-populations behaviour at a single point in time, or over successive periods. For the most part, these are likely to reveal associations, rather than causal relationships, and are what some social scientists refer to as comparative statics. Comparative dynamics (observing a populations behaviour subject to change over time) suggests cause and effect more reliably but, as some of the articles point out, the research needed is more costly: large panel studies are needed, rather than cross-sectional single-point surveys. There are relatively few of these in the literature. There are relatively few panel data studies (again, principally American); they suggest that giving is less responsive to tax relief than was thought (price elasticity between zero and minus one), that is to say, a lower price (tax concession) increases giving but by less than pound for pound.
Studies concentrating on income and giving (again, mainly American) suggest that the rich are more responsive to tax changes. Some evidence suggests that temporary changes are more efficacious, although this could be the result of the advertising effect and/or the panic do it now effect, and also that matching is more efficacious than relief.
Given that many of the studies on giving and taxation and giving are American, are the findings valid for other polities with different economies, welfare provision, culture and traditions? There are also legal and administrative differences: in the USA, tax relief goes to the donor, in the UK to the charity; this might limit responsiveness to tax changes.
This is particularly important for countries with strong welfare-state provision. There are few studies that make this comparison explicitly. Those that do find similar results to American studies of tax and giving (eg Borgloh, 2008 Germany). This admittedly limited number of studies suggests that findings from the American research can be extended to European nations.
Despite this, UK residents seem to be less responsive to tax incentives: Jones and Posnett (1991) examined household income, tax returns and covenants in 1985-6, and found no conclusive evidence. This predates major changes in Gift Aid and other concessions and charities promotion of tax-efficient giving since 2002. Research on attitudes to charitable donation since then suggests that UK population is not particularly responsive to tax relief (ie attitudinal studies, rather than micro-economic data studies). Researchers at CAF concluded that Gift Aid and related changes had increased donation following changes in tax policy in 2000 and 2002. Giving increased following these changes; however, this followed a period of stagnation in giving in the 1990s, and it is possible that the cause of increase cannot be separated from the results of changes in the economy, income and employment as a whole, as well as increased efforts at raising funds by the charitable sector.
There are few studies on tax and corporate giving (again, mostly American). When firms make donations, for the most part, they use the maximum tax relief, and companies donations are probably more, or at least similarly responsive to tax relief. Differences in UK/USA tax law with regard to businesses are relatively small, so again the American findings on tax and giving probably hold true for UK firms.
Earlier work on crowding out tended to favour the classical economic view of private (donated) and public funding as substitutes. More recent work (eg Brooks, Ferris, Dokko, Horne et al all USA) suggests that this is, at best, an over-simplification, and quite possibly wrong: government many may stimulate private giving. This is termed the signalling effect.
2.1 Analytical Studies
Abrams B A and Schmitz, M D (1978) The 'crowding-out' effect of governmental transfers on private charitable contributions, Public Choice 33 pp29-39 (USA).*
Abrams B A and Schmitz, M D (1984) The 'crowding-out' effect of governmental transfers on private charitable contributions: cross-section evidence National Tax Journal 37, p563 (USA).*
Andreoni J (2007) Charitable giving in the New Palgrave Dictionary of Economics, 2nd Edition (USA).*
Andreoni J (1993) An Experimental Test of the Public-Goods Crowding-Out Hypothesis American Economic Review 83, pp1317-27 (USA).*
Andreoni J (1989) Giving with Impure Altruism: Applications to Charity and Ricardian Equivalence Journal of Political Economy 97, pp1447-58 (USA).*
Andreoni J (1990) Impure Altruism and Donations to Public Goods: a Theory of Warm-Glow Giving Economic Journal 100, pp464-77 (USA).*
Andreoni J (2001) The Economics of Philanthropy in The International Encyclopaedia of the Social and Behavioral Science, Smelser N J and Baltes P B, (eds), pp1369-76, London: Elsevier (USA).
Andreoni J (2006) Leadership Giving in Charitable Fund-Raising Journal of Public Economic Theory 8, pp1-22 (USA).
Andreoni J (1988) Privately Provided Public Goods in a Large Economy: the Limits of Altruism Journal of Public Economics 35, pp57-73 1988 (USA).
Andreoni J (1990) Impure Altruism and Donations to Public Goods: A Theory of Warm-Glow Giving The Economic Journal vol 100 no 401 (June 1990), pp464-77 (USA).
Andreoni J and Bergstrom T (1996) Do government subsidies increase the private supply of public goods? Public Choice 88, pp289308 (USA).*
Andreoni J and Payne A (2009) Is crowding out due entirely to fundraising? Evidence from a panel of charities (USA).* http://econ.ucsd.edu/~jandreon/WorkingPapers/andreoni_payne2.pdf
Andreoni J and Payne A A Do Government Grants to Private Charities Crowd Out Giving or Fundraising? American Economic Review 93, pp792-812 (USA).
Andreoni J and Vesterlund L (2001) Which is the Fairer Sex? Gender Differences in Altruism Quarterly Journal of Economics vol 116 no 1, p293 (USA).
Andreoni J, and Miller J (2002) Giving According to Garp: an Experimental Test of the Consistency of Preferences for Altruism Econometrica 70, pp737-53 (USA).*
Andreoni J, Brown E and Rischall I (2003) Charitable Giving by Married Couples: Who Decides and Why Does it Matter? Journal of Human Resources 38, pp111-33 (USA).
Anheier H, Salamon L and Archambault E (1996) Do Patterns of Private Giving and Volunteering Vary by Country? in Pharoah, C (ed) Dimensions of the Voluntary Sector 1996 CAF (UK).
Apinunmahakul A and Devlin R A (2004) Charitable Giving and Charitable Gambling: an Empirical Investigation National Tax Journal LVII, pp67-88 (USA).*
Auten G E and Joulfaian D (1996) Charitable Contributions and Intergenerational Transfers Journal of Public Economics vol 59 (1), pp5568 (USA).*
Auten G E and Rudney G (1990) The Variability of Individual Charitable Giving in the US, Voluntas 1 pp80-97 (USA).
Auten G E, Cilke J, and Randolph W (1992) The Effects of Tax Reform on Charitable Contributions National Tax Journal 45, pp267-90 (USA).*
Auten G E, Sieg H and Clotfelter C T (2002) Charitable Giving, Income and Taxes: An Analysis of Panel Data American Economic Review 92, pp371-82 (USA).*
Bakija J and Heim B (2008) How Does Charitable Giving Respond to Incentives and Income? Dynamic Panel Estimates Accounting for Predictable Changes in Taxation, NBER Working Paper no 14237 (USA).*
Bakija J M, Gale W G and Slemrod J (2003) Charitable Bequests and Taxes on Inheritances and Estates: Aggregate Evidence from across States and Time American Economic Review, vol 93 (2), pp366-70 (USA).*
Banks J and Tanner S (1999) Patterns in Household Giving: Evidence from UK Data International Journal of Voluntary and Nonprofit Organizations 10, pp167-78 (UK).
Banks J and Tanner S (1998) Taxing Charitable Giving Institute for Fiscal Studies (UK).
Barrett K S (1991) Panel-Data Estimates of Charitable Giving: a Synthesis of Techniques National Tax Journal 44, pp365-81 (USA).*
Barry J W and Manno B V (eds) et al (1997) Papers of the National Commission on Philanthropy and Civic Renewal National Commission on Philanthropy and Civic Renewal (USA).
Bekkers R (2005) When and Why Matches are More Effective Subsidies than Rebates, presented at 34th Arnova Annual Conference, Washington, DC, USA (International).*
Bekkers R (2005) Giving & volunteering in the Netherlands, sociological and psychological perspectives ICS dissertation, Utrecht (Netherlands).
Bekkers R and Wiepking P (2006) To Give or Not to Give, That Is the Question: How Methodology Is Destiny in Dutch Giving Data Nonprofit and Voluntary Sector Quarterly vol 35 no 3, pp533-40 (USA).
Bnabou R, and Tirole J (2006) Incentives and Pro-Social Behavior American Economic Review 96, pp1652-78 (USA).*
Bergstrom L, Blume T and Varian H (1986) On the Private Provision of Public Goods Journal of Public Economics 29, pp25-49 (USA).
Boatright R G, Green D and Malbin M J (2006) Does Publicizing a Tax Credit for Political Contributions Increase Its Use? Results From a Randomized Field Experiment American Politics Research 34, pp563-82 (USA).*
Boatsman J R and Gupta S (1996) Taxes and Corporate Charity: Empirical Evidence from Micro-level Panel Data National Tax Journal vol 49 (2), pp193-213 (USA).*
Borgloh S (2008) What Drives Giving in Extensive Welfare States? The Case of Germany 2008 (Germany). ftp.zew.de/pub/zew-docs/dp/dp08123.pdf
Borgonovi F (2006) Do public grants to American theatres crowd-out private donations? Public Choice 126, pp429-51 (USA).*
Boskin M J and Feldstein M (1977) Effects of the Charitable Deduction of Contribution by Low and Middle Income Households: New Evidence of the National Survey of Philanthropy Review of Economics and Statistics 59, pp351-4 (USA).*
Bracewell-Milnes B (1990) How Giving Creates Wealth in McQuillan, J (ed), Charity Trends 13th edition, Charities Aid Foundation, Tonbridge, Kent (UK).
Bradley R, Holden S and McClelland R (2005) A Robust Estimation of the Effects of Taxation on Charitable Contributions Contemporary Economic Policy vol 23 (4), pp545-54 (USA).*
Breeze B (2006) Robin Hood in Reverse: exploring the relationship between income and charitable giving, Voluntary Sector Working Paper Number 3, Centre for Civil Society, Department of Social Policy, London School of Economics and Political Science (UK).
Breeze B (2004) Widows Mite or Widow's Might? The Relative Giving of Rich and Poor in the UK, presented at the 33rd annual conference of the Association for Research on Nonprofit Associations and Voluntary Action, Los Angeles, USA (UK).
Breeze B (2009) Natural Philanthropists: Findings of the Family Business Philanthropy and Social Responsibility Inquiry Institute for Family Business and the Community Foundation Network, London (UK).
Breman A Crowding Out or Crowding In? Unpublished (USA).*
Brennan P and Saxton J (2007) Who gives to Charity? A new analysis from the Family Expenditure Survey NfP Synergy (UK).
Briers B, Pandelaere M and Warlop L (2007) Adding Exchange to Charity: a Reference Price Explanation Journal of Economic Psychology 28, pp15-30 (USA).*
Brittingham B and Pezzullo T (1990) The Campus Green: Fund Raising in Higher Education, Washington D C Council for Advancement and Support of Education (USA).
Broman A J (1989) Statutory Tax Rate Reform and Charitable Contributions: Evidence from a Recent Period of Reform Journal of the American Tax Association vol 11 (1), pp7-20 (USA).*
Brooks A C (2003) Charitable giving to humanitarian organisations in Spain, Spanish Journal of Public Economics, vol 165 (2), pp9-24 (Spain).*
Brooks A C (2002) Charitable giving in Transition Economies: Evidence from Russia National Tax Journal vol 55 (4), pp743-53 (Russia).*
Brooks A C (2003) Do Government Subsidies to Nonprofits Crowd-Out Donations or Donors? Public Finance Review 31, pp166-79 (USA).*
Brooks A C (1999) Do public subsidies leverage private philanthropy for the arts? Empirical evidence on symphony orchestras Nonprofit and Voluntary Sector Quarterly 28, p32 (USA).*
Brooks A C (2000) Is There a Dark Side to Government Support for Nonprofits? Public Administration Review 60, pp211-8 (USA).*
Brooks A C (2000) Public Subsidies and Charitable Giving: Crowding out, Crowding in, or Both? Journal of Policy Analysis and Management 19, pp45164 (USA).*
Brooks A C (2003) Taxes, Subsidies, and Listeners Like You: Public Policy and Contributions to Public Radio Public Administration Review 63, pp554-61 (USA).*
Brown E (1997) Altruism Toward Groups: the Charitable Provision of Private Goods Nonprofit and Voluntary Sector Quarterly vol 26 no 2, pp175-84 (USA).
Brown E (1997) Taxes and charitable giving: is there a new conventional wisdom? in National Tax Association, 1996 proceedings of the National Tax Association, pp153-159 Washington, DC: National Tax Association (USA).*
Brown E and Ferris J M (2007) Social Capital and Philanthropy: an Analysis of the Impact of Social Capital on Individual Giving and Volunteering, Nonprofit and Voluntary Sector Quarterly 36, pp85-99 (USA).
Brown E and Lankford H (1992) Gifts of Money and Gifts of Time: Estimating the Effects of Tax Prices and Available Time Journal of Public Economics 47, pp321-41 (USA).*
Brown S, Harris M N and Taylor K Modelling Charitable Donations to an Unexpected Natural Disaster: Evidence from the US Panel Study of Income Dynamics Institute for the Study of Labour (Germany). www.iza.org
Brunetti M J (2005) The Estate Tax and Charitable Bequests: Elasticity Estimates Using Probate Records National Tax Journal vol 58 no 2, pp165-88 (USA).*
Burgoyne C B, Young B and Walker C M (2005) Deciding to give to charity: a focus group study in the context of the household economy Journal of Community & Applied Social Psychology 15, pp383-405 (USA).
Cabinet Office, HM Government (2011) Giving White Paper Crown 2011 (UK). http://www.cabinetoffice.gov.uk/resource-library/giving-white-paper
CAF/NCVO (2009) What impact does inflation have on charitable giving? UK Giving supplementary paper 78 (UK).
Carroll R and Joulfaian D (2005) Taxes and Corporate Giving to Charity Public Finance Review vol 33 (3), pp300-17 (USA).*
Carroll J, McCarthy S and Newman C (2006) An Econometric Analysis of Charitable Donations in the Republic of Ireland The Economic and Social Review 36, pp229-49 (Ireland).*
Chhacochharia V and Ghosh S (2008) Do Charity Ratings Matter? Department of Economics, College of Business, Florida Atlantic University Working Paper Number 8001 (USA).
Choe Y S and Jeong J (1993) Charitable Contributions by Low-and Middle-Income Taxpayers: Further Evidence With a New Method National Tax Journal, pp33-39 (USA).*
Chua V C H, Wong C M (1999) Tax incentives, individual characteristics and charitable giving in Singapore International Journal of Social Economics 26, pp1492-504 (Singapore).*
Clotfelter C (2001) Who Are the Alumni Donors? Giving by Two Generations of Alumni from Selective Colleges Nonprofit Management and Leadership 12 , pp119-38 (USA).
Clotfelter C and Steuerle E (1981) Charitable Contributions in H Aaron H and J Pechman (eds)How Taxes Affect Economic Behavior, pp403-46 (USA).*
Clotfelter C T (1993)On trends in private sources of support for the US non-profit sector Voluntas vol 4 no 2, pp190-95 (USA).
Clotfelter C T (1985) Federal Tax Policy and Charitable Giving University of Chicago Press (USA).*
Clotfelter C T (1980) Tax Incentives and Charitable Giving: Evidence from a Panel of Taxpayers Journal of Public Economics pp319-40 (USA).*
Clotfelter C T (1997) The Economics of Giving in J W Barry and B V Manno (eds) Giving Better, Giving Smarter: Working Papers of the National Commission on Philanthropy and Civic Renewal, pp31-55 (USA).*
Clotfelter C T and Erlich T (eds) (2003) Philanthropy and the Nonprofit Sector in a Changing America (USA).
Connolly L S (1997) Does External Funding of Academic Research Crowd Out Institutional Support? Journal of Public Economics 64, pp389-406 (USA).*
Croson R and Shang J (2005) Field experiments in charitable contribution: the impact of social influence on the voluntary provision of public goods, Mimeo (USA).
Crumpler H and Grossman P J (2008) An experimental test of warm glow giving Journal of Public Economics 92, pp1011-21 (USA).
Cunningham B and Cochi-Ficano C (2002) The Determinants of Donative Revenue Flows from Alumni of Higher Education: an Empirical Inquiry Journal of Human Resources 37 no 3, pp540-569 (USA).
Daneshvary N and Luksetich W A (1997) Income sources and declared charitable tax deductions Applied Economics Letters 4, pp271-4 (USA).*
Davis D, Millner E and Reilly R (2005) Rebates and matches and consumer behaviour Southern Economic Journal 72, pp410-21 (USA).*
DCMS (2010). Action plan to boost philanthropy (UK). www.culture.gov.uk/news/media_releases/7631.aspx
Deb P, Wilhelm M O, Rooney P M and Brown M S (2003) Estimating Charitable Deductions in Giving USA, Nonprofit and Voluntary Sector Quarterly vol 32 no 4, pp548-67 (USA).
Denye A, Evans E and Saxton J (2003) Looking a Gift Aid Horse in the Mouth; report prepared for the Giving Campaign CAF Research (UK).
Dokko J (2008) Does the NEA Crowd out Private Charitable Contributions to the Arts? Board of Governors of the Federal Reserve System, Finance and Economics Discussion Series 2008-10 (USA).*
Drezner N D (2006) Recessions and Tax-Cuts: Economic Cycles' Impact on Individual Giving, Philanthropy, and Higher Education International Journal of Educational Advancement 6, pp289-305 (USA).*
Dunbar A E and Philips J (1997) The effect of tax policy on charitable contributions: the case of non-itemizing taxpayers Journal of the American Taxation Association vol 19 Supplement, pp1-20 (USA).*
Duncan B (2004) A theory of impact philanthropy Journal of Public Economics 88, pp2159-80 (USA).
Duncan B (1999) Modeling charitable contributions of time and money Journal of Public Economics 72, pp213-42 (USA).*
Duquette C M (1999) Is Charitable Giving by Non-itemizers Responsive to Tax Incentives? New Evidence National Tax Journal 52, pp195-206 (USA).*
Eaton D H (2001) Charitable Contributions and Tax Price Elasticities for Non-itemizing Taxpayers International Advances in Economic Research 7, pp432-42 (USA).*
Eckel C C and Grossman P J (2003) Rebate versus matching: does how we subsidise charitable contributions matter? Journal of Public Economics 87, pp681-701 (USA).*
Eckel C C and Grossman P J and Johnston R M (2005) An experimental test of the crowding out hypothesis Journal of Public Economics 89, pp1543-60 (USA).*
Eckel C, Grossman P and Milano A (2007) Is More Information Always Better? An Experimental Study of Charitable Giving and Hurricane Katrina Southern Economic Journal 74, pp388-411 (USA).
ESRC (Economic and Social Research Council) and NCVO (2005) Charitable giving and donor motivation ESRC and NCVO (UK). www.esrc.ac.uk
European Foundation Centre (2009) Case for a European Foundation Statute (EFS) EFC.
European Foundation Centre (2006) Commission Requests the UK to End Discrimination on Charities EFC.
European Foundation Centre (2005) European Commission Takes Belgium to Court About Inheritance and Gift Tax EFC.
European Foundation Centre (2006) European Court Questions the Taxation of Foreign Foundations in Germany EFC.
European Foundation Centre (2003) Foundations for Europe: Rethinking our Legal and Fiscal Environments EFC.
European Foundation Centre (2006) Polish NGOs Join Forces to Save and Extend Tax Benefits for Giving EFC.
European Foundation Centre (2007) Tax Treatment of Cross-Border Donations: German Court asks for preliminary ruling of the European Court EFC.
European Foundation Centre (2004) European Union Committee EFC Tax Seminar 2004: How to Improve Cross-border Giving in Europe, Barriers and Solutions Foundations Perspective EFC.
Farsides T How can we help? rather than Give us your money: An Alternative Perspective on Increasing Charitable Giving 2008 (UK).
Feenberg D (1987) Are Tax Price Models Really Identified: the Case of Charitable Giving National Tax Journal 40, pp629-33 (USA).*
Feldstein M (1975) The Income Tax and Charitable Contributions: Part I Aggregate and Distributional Effects National Tax Journal 28, pp81-99 (USA).*
Feldstein M (1975) The Income Tax and Charitable Contributions: Part II The Impact on Religious, Educational, and Other Organizations National Tax Journal 28, pp209-26 (USA).*
Feldstein M and Clotfelter C T (1976) Tax Incentives and Charitable Contributions in the United States Journal of Public Economics 5, pp1-26 (USA).*
Feldstein M and Taylor A (1976) The Income Tax and Charitable Contributions Econometrica 44, pp1201-22 (USA).*
Ferris J S and West E (2003) Private versus public charity: re-assessing crowding out from the supply side Public Choice 116, pp399-417 (USA).*
Fong C M (2007) Evidence from an experiment on charity to welfare recipients: reciprocity, altruism and the empathic responsiveness hypothesis Economic Journal 117, pp1008-24 (USA).
Fong C M and Luttmer E F P (2009) Do Race and Fairness Matter in Generosity? Evidence from a Nationally Representative Charity Experiment National Bureau of Economic Research (USA). www.nber.org/papers/w15064
Fong C M and Luttmer E F P (2009) What determines giving to Hurricane Katrina victims? Experimental evidence on racial group loyalty American Economic Journal: Applied Economics 1, pp64-87 (USA).
Froelich K, Knoepfle T, and Pollak T (2000) Financial Measures in Nonprofit Organization Research: Comparing IRS 990 Return and Audited Financial Statement Data Nonprofit and Voluntary Sector Quarterly 29(2), pp232-54 (USA).
Gale W (1997) What Can America Learn from the British Tax System? Fiscal Studies vol 18, pp341-70, Institute for Fiscal Studies (UK).
Garrett T and Rhine R (2008) Government Growth and Private Contributions to Charity Federal Reserve Bank of St. Louis Working Paper 2007-12C (USA).
Gittell R and Tebaldi E (2006) Charitable Giving: Factors Influencing Giving in the US States, Nonprofit and Voluntary Sector Quarterly 3, pp721-36 (USA).
Glazer A and Konrad K A (1986) A Signalling Explanation for Charity American Economic Review 86, pp1019-28 (USA).
Glenday G, Gupta A K and Pawlak H Tax Incentives for Personal Charitable Contributions Review of Economics and Statistics 68, pp688-93 1986 (USA).*
Greene P and McClelland R (2001) Taxes and Charitable Giving National Tax Journal vol 54 (3), pp433-53 (USA).*
Greenwood D T (1993) Price and income elasticities of charitable giving: how should income be measured? Public Finance Quarterly 21, pp186-209 (USA).*
Gruber J and Hungerman D (2007) Faith-Based Charity and Crowd Out During the Great Depression Journal of Public Economics 91(5-6), pp1043-69 (USA).*
Halfpenny P (1999) Economic and sociological theories of individual charitable giving: complementary or contradictory? in Voluntas 10 (3), pp197-216 (UK).
Hall M H, Barr C W, Easwaramoorthy M, Sokolowski S W and Salamon L M (2005) The Canadian Nonprofit and Voluntary Sector in Comparative Perspective Imagine Canada 2005. www.nonprofitscan.ca/pdf/jhu_report_en.pdf [accession date 21/03/2006] (Canada).
Hall S, Pettigrew N and Sweet O (2008) Key Barriers to the Adoption of Gift Aid HMRC/CAF (UK).
Harbaugh W, Mayr U and Burghart D (2007) Neural Responses to Taxation and Voluntary Giving Reveals Motives for Charitable Donations Science 316, pp1622-25 (USA).
Havens J J and Schervish P G (2009) Giving in Todays Economy What Can We Expect? (USA).
Havens J J, O'Herlihy M A and Schervish P G (2007) Charitable Giving: How Much, by Whom, to What, and How? in W W Powell, R S Steinberg (eds) The Non-Profit Sector: A Research Handbook, pp542-67 New Haven/London: Yale University Press (USA).
Heutel G (2009) Crowding Out and Crowding In of Private Donations and Government Grants National Bureau of Economic Research (USA).* www.nber.org/papers/w15004
Hibbert S (2008) Building Understanding of Non-Donors: an Application of Neutralisation ESRC seminar series: mapping the public policy landscape ESRC/NCVO Charitable Giving and Donor Motivation: Public Policy Seminar 15 (UK).
HM Government (2011) Growing the Social Investment Market: A vision and Strategy Cabinet Office. (UK) www.cabinetoffice.gov.uk/resource-library/growing-social-investment-market-vision-and-strategy
Hodgkinson V A and Weitzman M S (1998) Responding to Factual Errors Present in the Schervish and Havens Article Embarking on a Republic of Benevolence? New Survey Findings on Charitable Giving, and Other Comments, Nonprofit and Voluntary Sector Quarterly 27, pp522-8 (USA).
Holmes J (2009) Prestige, Charitable Deductions and Other Determinants of Alumni Giving: Evidence from a Highly Selective Liberal Arts College Economics of Education Review 28, pp18-28 (USA).
Hood R D, Martin S A and Osberg L S (1977) Economic Determinants of Individual Charitable Donations in Canada The Canadian Journal of Economics 10, pp653-69 (Canada).*
Horne C S, Johnson J L and Van Slyke D M (2005) Do charitable donors know enough and care enough about government subsidies to affect private giving to nonprofit organizations? Nonprofit and Voluntary Sector Quarterly 34, pp136-49 (USA).
Horstmann I and Scharf K (2002) Distributional conflict, voluntarism, and segregation, CEPR Discussion Paper vol 3625 (USA).
Horstmann I, Scharf K and Slivinski A (2007) Can private giving promote economic segregation? Journal of Public Economics (USA). www.elsevier.com/locate/econbase
Howell C and Turner S (2004) Legacies in Black and White: the Racial Composition of the Legacy Pool Research in Higher Education vol 45 no 4, pp325-51 (USA).
Huck S and Rasul I (2007) Comparing Charitable Fundraising Schemes: Evidence from a Natural Field Experiment Manuscript, October 2007 (USA).
Hughes P and Luksetich W (2008) Income Volatility and Wealth: the Effect on Charitable Giving Nonprofit and Voluntary Sector Quarterly vol 37 no 2, pp264-80 (USA).
Hungerman D (2005)Are Church and State Substitutes? Evidence from the 1996 Welfare Reform Journal of Public Economics 89(11-12), pp2245-67 (USA).
Ipsos MORI for HMRC and CAF (2008) Key barriers to the adoption of Gift Aid HMRC and CAF (UK).
Irish Charities Tax Research Ltd and Dempsey J (2005) Tax Relief on Donations to Eligible Charities and Approved Bodies the cost of reducing the qualifying threshold from 250 to 100 (Ireland).
Izzo T (1993)A full spectrum of light: re-thinking the charitable contribution deduction, University of Pennsylvania Law Review 141, pp2371-402 (USA).*
James R N and Sharpe D L (2007) The Nature and Causes of the U-Shaped Charitable Giving Profile Nonprofit and Voluntary Sector Quarterly 36, pp218-38 (USA).
Jas P (2000) A gift relationship? Charitable giving in theory and practice NCVO (UK).
Jones A M and Posnett J W (1991) Charitable Donations by UK households: Evidence from the Family Expenditure Survey Applied Economics vol 23 pp343-51 (UK).
Jones A M and Posnett J W (1991) The Impact of Tax Deductibility on Charitable Giving by Covenant in the UK Economic Journal 101, pp1117-29 (UK).*
Jones P, Cullis J and Lewis A (1998) Public Versus Private Provision of Altruism: Can Fiscal Policy Make Individuals Better People? KYKLOS vol 51, pp3-24.
Joulfaian D (2000) Estate Taxes and Charitable Bequests by the Wealthy National Tax Journal Vol. 53 (3), pp743-63 (USA).*
Joulfaian D (2004) Gift Taxes and Lifetime Transfers: Time Series Evidence Journal of Public Economics 88, pp1917-29 (USA).*
Karlan D and List J A (2006) Does Price Matter in Charitable Giving? Evidence from a Large-Scale Natural Field Experiment Working paper, Yale University (USA).*
Kendall J and KnappM (1991) Barriers to giving: the economics of charitable donations in Britain PSSRU Discussion Paper 741/3, University of Kent at Canterbury (UK).*
Keirouz K S, Grimm R T and Steinberg R (1999) The Philanthropic Giving Index: a New Indicator of the Climate for Raising Funds Nonprofit and Voluntary Sector Quarterly vol 28 no 4, pp491-99 (USA).
Khanna J and Sandler T (2000) Partners in giving: The crowding-in effects of UK government grants European Economic Review 44, pp1543-56 (UK).*
Khanna J, Posnett J and Sandler T (1995) Charity Donations in the UK: New Evidence Based on Panel Data, Journal of Public Economics 56, pp257-72 (UK).
Kingma B (1989) An Accurate Measurement of the Crowd-Out Effect, Income Effect and Price Effect for Charitable Contributions Journal of Political Economy 97, pp1197-207 (USA).*
Kitchen H (1992) Determinants of charitable donations in Canada: a comparison over time Applied Economics Vol. 24 (7), pp709-13 (Canada).
Kitchen H and Dalton R (1990) Determinants of charitable donations by families in Canada: a regional analysis Applied Economics vol 22 (3), pp285-99 (Canada).
Knight B (2002) Endogenous Federal Grants and Crowd-out of State Government Spending: Theory and Evidence from the Federal Highway Aid Program American Economic Review 92(1), pp71-92 (USA).*
Kolm S-C and Ythier J M (eds) (2006) The Handbook of the Economics of Giving, Altruism and Reciprocity Volume 1, Elsevier (International).*
Kotchen M (2006) Green Markets and the Private Provision of Public Goods Journal of Political Economy 114(4), pp816-34 (USA).
Kottasz R (2006) How should charitable organisations motivate young professionals to give philanthropically? International Journal of Non-Profit and Voluntary Sector Marketing vol 9 issue 1, pp9-27 (USA).
Kumru C and Vesterlund L (2005) The Effect of Status on Voluntary Contribution Working paper, Department of Economics, University of Pittsburgh (USA).
Landry C, Lange A, List J A, Price M K and RuppN G (2006) Toward an Understanding of the Economics of Charity: Evidence from a Field Experiment The Quarterly Journal of Economics 121, pp747-82 (USA).*
Lankford R H and Wyckoff JH (1991) Modeling Charitable Giving Using a Box-Cox Standard Tobit Model The Review of Economics and Statistics 73, pp460-70 (USA).
Lara C and Johnson D K N (2008) The Anatomy of a Likely Donor: Econometric Evidence on Philanthropy to Higher Education Working Paper 2008-05, Colorado College (USA).*
Lee N, Halfpenny P, Jones A and Elliot H (1995) Data Sources and Estimates of Charitable Giving in Britain Voluntas vol 6, pp39-66 (UK).
Lindsey L and Steinberg R S (1990) Joint crowd-out: an empirical study of the impact of federal grants on state government expenditures and charitable donations NBER Working Paper Series no 3226 (USA).*
List J A and Price M K (2009) The role of social connections in charitable fundraising: evidence from a natural field experiment Journal of Economic Behavior and Organization 69, pp160-9 (USA).
List J and Lucking-Reiley D (2002) The Effects of Seed Money and Refunds on Charitable Giving: Experimental Evidence from a University Capital Campaign Journal of Political Economy 110(1), pp215-33 (USA).
Long J E (2000) Omitted-variable bias when using state tax rates to estimate the tax price effect on itemized deductions Public Finance Review 28, pp120-33 (USA).*
Lyons M and Passey (2005) A Giving Australia: Research on Philanthropy in Australia University of Technology, Sydney (Australia).
Madden K (2006) Giving and identity: why affluent Australians give or don't to community causes Australian Journal of Social Issues 41, pp453-76 (Australia).
Marcuello C and Salas V (2001) Nonprofit organizations, monopolistic competition, and private donations: Evidence from Spain Public Finance Review 29, pp183-207 (Spain).
Marsh A, Smeaton D, Rajkumar R and Thomas A (2004) Individuals Donations to Charities and their Use of Tax Relief Inland Revenue (UK).*
Martin N and Spenner K (2009) Capital Conversion and Accumulation: A Social Portrait of Legacies at an Elite University, Research in Higher Education vol 50 no 7, pp623-48 (USA).
Martin R and Randal J (2005) Voluntary contributions to a public good: a natural field experiment Working paper, School of Economics and Finance, Victoria University of Wellington, New Zealand 2005 (New Zealand).*
Mathur A (1996) Older Adults' Motivations for Gift Giving to Charitable Organizations: an Exchange Theory Perspective Psychology & Marketing 13, p107 (USA).*
Mayo J W and Tinsley C H Warm Glow and Charitable Giving: Why the Wealthy Do Not Give More to Charity Journal of Economic Psychology (forthcoming) (USA).
McClelland R (2002) Effects of allowing non-itemizers to deduct charitable contributions Congress of the United States, Congressional Budget Office (USA).*
McClelland R and Brooks A C (2004) What is the Real Relationship between Income and Charitable Giving? Public Finance Review 32, pp483-97 (USA).*
McGregor-Lowndes M, Newton C and Marsden S (2006) Did tax incentives play any part in increased giving? Australian Journal of Social Issues 41, pp493-509 (Australia).*
McKenzie T and Pharoah C (2010) Thinking through the effects of changes in income- tax relief on giving CGAP Briefing Note (UK). www.cgap.org.uk/uploads/TaxAndGiving.pdf
Meer J (2009) Brother, Can You Spare a Dime? Peer Effects in Charitable Solicitation Mimeo (USA).
Meer J and Rosen H S (2009) Altruism and the Child-Cycle of Charitable Donations American Economic Journal: Economic Policy vol 1 no 1, pp258-86 (USA).
Meer J and Rosen H S (2009) The Impact of Athletic Performance on Alumni Giving: An Analysis of Micro Data Economics of Education Review vol 28 no 3, pp287-94 (USA).
Meer J and Rosen H S (2009) Family Bonding with Universities National Bureau of Economic Research (USA). www.nber.org/papers/w15493
Mesch D J, Rooney P M, Steinberg K S and Denton B (2006) The effects of race, gender, and marital status on giving and volunteering in Indiana Nonprofit and Voluntary Sector Quarterly 35, pp565-87 (USA).
Micklewright J and Schnepf S V (2007) Who Gives for Overseas Development? Presented at the NCVO and VSSNs 13th Researching the Voluntary Sector Conference, University of Warwick (UK).
Mohan J and Wilding K (2009) Economic downturns and the voluntary sector: what can we learn from historical evidence?, History and Policy (UK).
Monks J (2003) Patterns of Giving to Ones Alma Mater among Young Graduates from Selective Institutions, Economics of Education Review 22, pp121-30 (USA).
Navarro P (1988) Why Do Corporations Give to Charity? Journal of Business vol 61 (1), pp65-93 (USA).
New Philanthropy Capital (2008) More advice needed: the role of wealth advisers in offering philanthropy services to high-net-worth clients New Philanthropy Capital (UK).
ONeil C J, Steinberg R S and Thompson G R (1996) Re-assessing the Tax-Favored Status of the Charitable Deduction for Gifts of Appreciated Assets National Tax Journal 49, pp215-33 (USA).
Okten C and Weisbrod B A (2000) Determinants of donations in private nonprofit markets Journal of Public Economics 75, pp255-72 (USA).*
Okunade A A (1996) Graduate School Alumni Donations to Academic Funds: Micro-data Evidence American Journal of Economics and Sociology 55, pp213-29 (USA).*
O'Neill C J, Steinberg R S and Thompson G R (1996) Re-assessing the tax-favored status of the charitable deduction for gifts of appreciated assets National Tax Journal 49, pp215-33 (USA).*
Osili U O and Du D (2005) Immigrant Assimilation and charitable giving New Directions for Philanthropic Fundraising 48, pp89-104 (USA).
Ostrower F (1997) Why the Wealthy Give: the Culture of Elite Philanthropy Princeton University Press (USA).
Paqu, K-H (1982) The Efficiency of Public Support to Private Charity an Econometric Analysis of the Income Tax Treatment of Charitable Contributions in the Federal Republic of Germany Kiel Working Paper No 151, Kiel Institute of World Economics (Germany).*
Park T K and Park S B (2004) An Economic Study on Charitable Giving of Individuals in Korea: Some New Findings from 2002 Survey Data Presented at 6th International Conference of the International Society for Third-sector Research, Ryerson University, Toronto, Canada (South Korea).*
Parker D and Thurman W Crowding Out Open Space: the Effects of Federal Land Programs on Private Land Trust Conservation (USA).* http://legacy.ncsu.edu/classes/ecg701001/personal/Parker_Thurman_Crowding_Out.pdf
Payne A (2001) Measuring the Effect of Federal Research Funding on Private Donations at Research Universities: Is Federal Research Funding More than a Substitute for Private Donations? International Tax and Public Finance 8(5-6), pp731-51 (USA).*
Payne A A (1998) Does the government crowd-out private donations? New evidence from a sample of non-profit firms Journal of Public Economics 69, pp323-45 (USA).*
Peloza J and Steel P (2005) The Price Elasticities of Charitable Contributions: a Meta-Analysis Journal of Public Policy & Marketing 24, pp260-72 (USA).*
Pharoah C, and Harrow J (2011) A legacy for the nations health Journal of Communications in Health Care vol 4 no 1 W S Maney & Son Ltd, p1-14.
Pharoah C (2010)Challenges for tax policy towards individual charitable giving: the experience of recent attempts to reform the UK Gift Aid scheme Voluntary Sector Review vol 1 no 2.
Philanthropy New Zealand (2006) Generosity and Taxation: an Overview (New Zealand). http://giving.org.nz/files/Tax%20and%20Generosity%20Oct%2006.pdf
Philanthropy Review (2011) A Call to Action Philanthropy Review (UK).
Philanthropy UK/Association of Charitable Foundations (2007) Consultation on Gift Aid: Comments from Philanthropy UK and the Association of Charitable Foundations (UK).
Philanthropy UK/Association of Charitable Foundations (2008) Response to HMRC consultation: substantial donors to charity (UK).
Piper G and Bhutta M (2007) Proposals for the future of Gift Aid NCVO.
Posnett J and Sandler T (1989) Demand for charity donations in private non-profit markets Journal of Public Economics 40, pp187-200 (UK).*
Poterba J (2001) Estate and gift taxes and incentives for inter vivos giving in the US Journal of Public Economics 79, pp237-64 (USA).*
Powell W and Steinberg R (2006) The Non-Profit Sector: a Research Handbook 2nd edition, Yale University Press, London (USA).
Radley A and Kennedy M (1992) Reflections upon Charitable Giving: a Comparison of Individuals from Business, Manual and Professional Backgrounds Journal of Community & Applied Social Psychology 2, pp113-29 (USA).
Ragsdale D (2011) Rethinking Cultural Philanthropy Royal Society of Arts Journal Spring 2011, pp37-9.
Randolph W C (1995) Dynamic Income, Progressive Taxes, and the Timing of Charitable Contributions Journal of Public Economy 103, pp709-38 (USA).*
Reece W (1979) Charitable Contributions: New Evidence on Household Behavior American Economic Review 69, pp142-51 (USA).
Reece W and Zieschang K (1985) Consistent Estimation of the Impact of Tax Deductibility on the Level of Charitable Contributions Econometrica 53, pp271-94 (USA).*
Reece W S and Zieschang K D (1989) Evidence on taxation and charitable giving from the 1983 U S Treasury tax model file Economics Letters 3, pp49-53 (USA).*
Reich R (2005) A Failure of Philanthropy: American Charity Short-changes the Poor, and Public Policy is partly to Blame Stanford Social Innovation Review Winter 2005, pp23-33 (USA).
Ribar D and Wilhelm M (1995) Charitable contributions to international relief and development National Tax Journal 48, pp229-44 (USA).*
Ricketts R C and Westfall P H (1993) New Evidence on the Price Elasticity of Charitable Contributions Journal of the American Taxation Association 15, pp1-25 (USA).*
Roberts R (1984) A Positive Model of Private Charity and Public Transfers, Journal of Political Economy, 92(1) pp136-48 1984 (USA).*
Robinson J (1990) Estimates of the Price Elasticity of Charitable Giving: a Re-appraisal Using 1985 Itemizer and Non-itemizer Charitable Deduction Data Journal of the American Taxation Association 12 pp39-50 (USA).*
Romano R and Yildirim H (2001) Why charities announce donations: a positive perspective Journal of Public Economics 81, pp423-47 (USA).
Romney-Alexander D (2002) Payroll Giving in the UK: Donor Incentives and Influences on Giving Behaviour International Journal of Non-Profit and Voluntary Sector Marketing vol 7 issue 1, pp84-92 (UK).
Rooney P M, Mesch D J, Chin W and Steinberg K S (2005) The Effect of Race, Gender, and Survey Methodologies on Giving in the US Econometrics Letters 86, pp173-80 (USA).
Rose-Ackerman S (1996) Altruism, nonprofits, and economics Journal of Economic Literature 34, pp701-28 (USA).*
Rose-Ackerman S (1986) Do Government Grants to Charity Reduce Private Donations? in The Economics of Nonprofit Institutions, Studies in Structure and Policy, Oxford University Press, pp313-29 (UK/USA).*
Rotolo T and Wilson J (2006) Substitute or Complement? Spousal Influence on Volunteering Journal of Marriage and Family 68, pp305-19 (USA).
Sargeant A (1999) Charitable Giving: Towards a Model of Donor Behavior Journal of Marketing Management 15, pp215-38 (UK).
Sargeant A (2001) Using donor lifetime value to inform fundraising strategy Nonprofit Management and Leadership 12, pp25-38 (UK).
Sargeant A and Lee S (2004) Donor trust and relationship commitment in the UK charity sector: the impact on behavior Nonprofit and Voluntary Sector Quarterly 33, pp185-202 (UK).
Sargeant A and Lee S (2004) Trust and Relationship Commitment in the United Kingdom Voluntary Sector: Determinants of Donor Behavior Psychology and Marketing 21, pp613-35 (UK).
Sargeant A and McKenzie J (1998) A Lifetime of Giving: an Analysis of Donor Lifetime Value Charities Aid Foundation, West Malling (UK).
Sargeant A and Woodliffe L (2007) Individual Giving Behaviour: a Multi-Disciplinary Review in A Sargeant and W Wymer (eds) The Nonprofit Marketing Companion, London: Routledge (UK).
Saxton J and Denye A (2004) You can take a Gift Aid Horse to Water CAF Research (UK).
Scharf K, Cherniavsky B and Hogg R (1996) Tax Incentives for Charities in Canada Canadian Policy Research Network Working Paper no.3 (Canada).
Scharf K and Smith S (2000) Why are tax expenditures for giving embodied in fiscal constitutions? Journal of Public Economics 75, pp365-8 (USA).
Scharf K and Smith S (2009) Gift Aid donor research: exploring options for reforming higher-rate relief; a report for HMRC and HMT HMRC/HMT (UK).
Schervish P G (1993) The dependent variable of the independent sector: a research agenda for improving definition and measurement of giving and volunteering Voluntas vol 4 no 2, pp223-32 (USA).*
Schervish P G (1994) The dependent variable of the independent sector: the definition and measurement of giving and volunteering Voluntas vol 5 no 2 (USA).
Schervish P G and Havens J (1995) Do the Poor Pay More: Is the U-shaped Curve Correct? Nonprofit and Voluntary Sector Quarterly 24, pp79-90 (USA).
Schervish P G and Havens J (1995) Explaining the curve in the U-shaped curve Voluntas 6, pp202-25 (USA).
Schervish P G and Havens J (1998) Money and Magnanimity: New Findings on the Distribution of Income, Wealth, and Philanthropy Nonprofit Management and Leadership 8, pp421-34 (USA).
Schervish P G and Havens J (1998) Reply to Hodgkinson and Weitzman Nonprofit and Voluntary Sector Quarterly 27, pp529-31 (USA).
Schervish P G and Havens J (1997) Social Participation and Charitable Giving: a Multivariate Analysis Voluntas vol 8 no 3, pp235-60 (USA).
Schiff, J (1985) Does Government Spending Crowd Out Charitable Contributions? National Tax Journal 38, pp535-46 (USA).
Schlegelmilch B B, Diamantopoulos A and Love A (1997) Characteristics affecting charitable donations: empirical evidence from Britain Journal of Marketing Practice: Applied Marketing Science 3, pp14-28 (UK).
Schlegelmilch B B, Love A and Diamantopoulos A (1997) Responses to Different Charity Appeals: the Impact of Donor Characteristics on the Amount of Donations European Journal of Marketing 31, pp548-60 (International).
Schlegelmilch B B and Tynan A C (1989) The Scope for Market Segmentation within the Charity Market: an Empirical Analysis Managerial and Decision Economics 10, pp127-34 (USA).
Schwartz R A (1970) Personal Philanthropic Contributions Journal of Political Economy 78, pp1264-91 (USA).
Scorpio Partnership (2008) The role of wealth advisers offering philanthropy services to high-net-worth individuals: dynamics of the Irish market New Philanthropy Capital (Ireland).
Segal L and Weisbrod B (1998) Interdependence of Commercial and Donative Revenues in B Weisbrod (ed), To Profit or Not to Profit, Cambridge University Press, pp105-28 (UK).
Shapiro M D and Slemrod J (2003) Consumer Response to Tax Rebates American Economic Review (USA).* www.jstor.org
Shelley L and Polonsky M J (2002) Do charitable causes need to segment their current donor base on demographic factors? An Australian examination International Journal of Nonprofit and Voluntary Sector Marketing 7, pp19-29 (Australia).
Simmons W O and Emanuele R (2004) Does government spending crowd out donations of time and money? Public Finance Review 32, pp498-511 (USA).*
Slemrod J (1989) Are Estimated Tax Elasticities Really Just Tax Evasion Elasticities? The Case of Charitable Contributions Review of Economics and Statistics 71, pp517-22 (USA).*
Small D A and Loewenstein G (2003) Helping the Victim or Helping a Victim: Altruism and Identifiability Journal of Risk and Uncertainty 26, pp5-16 (USA).
Social Justice Policy Group (Duncan-Smith, I et al) (2007) Breakthrough Britain, Recommendations to the Conservative Party Voluntary Sector vol 6 pp20-35.
Sokolowski S W (1996) Show me the Way to the Next Worthy Deed: Towards a Microstructural Theory of Volunteering and Giving Voluntas 7, pp259-78 (USA).*
Srnka K J, Grohs R and Eckler I (2003) Increasing Fundraising Efficacy by Segmenting Donors Australasian Marketing Journal 11, pp70-86 (Australia).
Steinberg R S (1991) Does Government Spending Crowd Out Donations? Annals of Public and Cooperative Economics 62, pp591-617 (USA).*
Steinberg R S (1985) Empirical Relations Between Government Spending and Charitable Donations Journal of Voluntary Action Research 14, pp55-64 (USA).*
Steinberg R S (1997) Overall evaluation of economic theories Voluntas 8, pp179-204 (USA).*
Steinberg R S (1990) Taxes and giving: new findings Voluntas 1, pp61-79 (USA).*
Steinberg R S and Wilhelm M O (2005) Religious and secular giving, by race and ethnicity New Directions for Philanthropic Fundraising 48, pp57-99 (USA).
Strahilevitz M and Myers J G (1998) Donations to Charity as Purchase Incentives: How Well They Work May Depend on What You Are Trying to Sell Journal of Consumer Research 24, pp434-46 (USA).*
Sugden R (1982) On the Economics of Philanthropy The Economic Journal 92, pp341-50 (USA).
Taussig M K (1967) Economic Aspects of the Personal Income Tax Treatment of Charitable Contributions National Tax Journal 20, pp1-19 (USA).*
Thayer Scott J (1992) Voluntary Sector in Crisis: Canadas Changing Public Philosophy of the State and its Impact on Voluntary Charitable Organizations University of Colorado doctoral dissertation (Canada).
Tiehen L (2001) Tax policy and charitable contributions of money National Tax Journal 54, pp707-23 (USA).*
Todd S J and Lawson R W (1999) Towards a better understanding of the financial donor: an examination of donor behavior in terms of value structure and demographics International Journal of Nonprofit and Voluntary Sector Marketing 4, pp235-44 (USA).
Trussell J M and Parsons L M (2005) Financial Factors affecting Donations to Charitable Organizations Advances in Accounting 23, pp265-87 (USA).
Vesterlund L (2003) The Informational Value of Sequential Fundraising Journal of Public Economics 87(3-4), pp627-57 (USA).
Vesterlund L Why do People Give? (2006) in W E Powell and R Steinberg (eds) The Nonprofit Sector: A Research Handbook, Yale University Press, pp568-90 (USA).
Vickrey W (1962) One Economists View of Philanthropy in F G Dickinson (ed), Philanthropy and Public Policy, New York: National Bureau of Economic Research (USA).*
Walker C and Pharoah C (2006) Promoting tax-effective giving: report to Institute of Fund-Raising on research to establish baselines Charities Aid Foundation (unpublished) (UK).
Wang L and Graddy E (2008) Social Capital, Volunteering, and Charitable Giving Voluntas vol 19 No 1, pp23-42 (USA).
Warr P G (1982) Pareto Optimal Redistribution and Private Charity Journal of Public Economics 19, pp131-38 (USA).*
Warr (1983) The Private Provision of a Public Good is Independent of the Distribution of Income Economics Letters 13, pp207-11 (USA).
Webb N J (1994) Tax and Government Policy Implications for Corporate Foundation Giving Nonprofit and Voluntary Sector Quarterly vol 23 no 1, pp41-67 (USA).
Wiepking P (2006) Birds of a Feather Flock Together, Why People Donate to Specific Charitable Organizations, presented at the 35th annual Arnova conference, Chicago (International).
Wiepking P (2004) Do the Poor Donate More? The Effect of Income on Philanthropic Donations, presented at the 33rd annual Arnova conference, Los Angeles, CA (International).
Wiepking P (2008) For the Love of Mankind: a Sociological Study on Charitable Giving Department of Philanthropic Studies, VU Amsterdam (International).
Wiepking P (2007) The Philanthropic Poor: in Search of Explanations for the Relative Generosity of Lower Income Households Voluntas 18 (International).
Wiepking P and Bekkers R (2006) Does Who Decides Really Matter? Causes and Consequences of Household Financial Decision Making: Charitable Donations as a Case Study Working paper, Department of Philanthropy, Vrije Universiteit Amsterdam (International).
Wiepking P and Breeze B (2009) Feeling Poor, Acting Stingy: the Effect of Money Perceptions on Charitable Giving (UK).
Wiepking P and Maas I (2006) Resources that Make You Generous: Effects of Human, Financial, and Social Resources on Charitable Giving Working paper, Department of Philanthropy, Vrije Universiteit Amsterdam (International).
Wilhelm M O, Brown E, Rooney P M and Steinberg R (2008) The Intergenerational Transmission of Generosity, Journal of Public Economics, 92 pp2146-56
Wood N and Peter J (2006) Citizenship Survey: Active Communities report Department for Communities and Local Government (UK). www.cafonline.org/pdf/2007%20UK%20Giving%20Report.pdf
Wright K (2002) Generosity versus Altruism: Philanthropy versus Charity in the US and UK Civil Society Working Paper Number 17, London School of Economics (UK/USA).
Wu S Y (2004) Tax effects on charitable giving in the presence of uncertainty Public Finance Review 32, pp459-482 (USA).*
Wunderink S (2000) The economics of consumers gifts and legacies to charitable organisations International Journal of Nonprofit and Voluntary Sector Marketing 5, pp268-87, (USA).
Yamauchi N and Yokoyama S (2005) What Determines Individual Giving and Volunteering in Japan? An Econometric Analysis Using the 2002 National Survey Data presented at 34th Arnova Conference, Washington, DC (Japan).*
Yavas U, Riecken G and Parameswaran R (1981) Personality, Organization-Specific Attitude, and Socio-economic Correlates of Charity Giving Behavior Journal of the Academy of Marketing Science 9, pp52-65 (USA).
Yen S T (2002) An Econometric Analysis of Household Donations in the USA Applied Economics Letters 9, pp837-41 (USA).*
Brooks A C (2004) What Do Dont Know Responses Really Mean in Giving Surveys? Nonprofit and Voluntary Sector Quarterly 33, pp324-434.
Halfpenny P (2003) Individual charitable giving: problems of measurement and explanation.
Halfpenny P (1999) Economic and Sociological Theories of Individual Charitable Giving: Complementary or Contradictory? Voluntas vol 10 no 3, pp197-215.
McClelland R and Kokoski M F (1994) Econometric Issues in the Analysis of Charitable Giving Public Finance Quarterly 22 pp498-517.
Rooney P M, Steinberg K and Schervish P G (2001) A Methodological Comparison of Giving Surveys: Indiana as a Test Case, Nonprofit and Voluntary Sector Quarterly 30 pp551-68.
Rooney P M, Steinberg K and Schervish P G (2004) Methodology Is Destiny: the Effect of Survey Prompts on Reported Levels of Giving and Volunteering, Nonprofit and Voluntary Sector Quarterly 33 pp628-54.
Smith, H W (1993) Some thoughts on the validity of estimates of charitable giving, Voluntas vol 4 no 2, pp251-61.
Tanner S (1998) How much do consumers spend? Comparing the FES and National Accounts, in Banks J and Johnson P (eds) How Reliable is the Family Expenditure Survey? Trends in Incomes and Expenditures over Time, Institute for Fiscal Studies.
Tanner S (1996) How much do consumers spend? Comparing the FES and National Accounts, conference paper, Institute for Fiscal Studies.
Triest R (1998) Econometric issues in estimating the behavioral response to taxation: a nontechnical introduction, National Tax Journal 51 pp761-7.
Wilhelm M O (2007) The Quality and Comparability of Survey Data on Charitable Giving, Nonprofit and Voluntary Sector Quarterly 36 pp65-84.
Wooldridge J M (2002) Econometric Analysis of Cross Section and Panel Data MIT Press.
The ESRC Centre for Charitable Giving and Philanthropy (CGAP) is the first academic centre in the UK dedicated to research on charitable giving and philanthropy. Three main research strands focus on individual and business giving, social redistribution and charitable activity, and the institutions of giving. CGAP is a consortium comprising Cass Business School, University of Edinburgh Business School, University of Kent, University of Southampton, University of Strathclyde Business School and NCVO. CGAPs coordinating hub is based at Cass Business School. CGAP is funded by the ESRC, the Office for Civil Society, the Scottish Government and Carnegie UK Trust.
For further information on CGAP, visit www.cgap.org.uk
The Centre for Charitable Giving and Philanthropy (CGAP) gratefully acknowledges the joint funding support of the Economic and Social Research Council, the Office for Civil Society, the Scottish Government and Carnegie UK Trust for the research programme on which this report is based. CGAP is a research consortium with four funding streams consisting of: a knowledge exchange Hub (Cass Business School, City University, RES-593-25-0006); Individual and Business Giving (Strathclyde Business School, University of Strathclyde, RES-593-25-0008), Charity and Social Redistribution (University of Southampton and University of Kent, RES-593-25-0003), Institutionalised Giving Structures (Cass Business School and University of Edinburgh Business School, RES-593-25-0004). The National Council of Voluntary Organisations (NCVO) is a partner in the research consortium.