Publication

This paper focuses on tax policies to promote private charitable giving in Development Assistance Committee (DAC) countries, paying attention to private overseas giving by individuals, universities, foundations and corporations. To correct the near-complete lack of information on this de facto aid policy, the authors surveyed officials from 21 donor nations on the use of tax incentives to promote private charity. From the results, they develop an index of the overall incentive for private charity, expressed as a percentage increase over the hypothetical giving level minus incentives.