The Routledge Handbook of Taxation and Philanthropy

Peter, Henry; Lideikyte-Huber, Giedre

doi:10.4324/9781003139201

Cited by 3 publications

(2 citation statements)

References 292 publications

(421 reference statements)

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“…12 It should be noted that countries differ in terms of the administrative burden of tax deductions for donations, which may reduce the impact of such subsidies (see Peter and Huber, 2021).…”

Section: General Discussion and Conclusionmentioning

confidence: 99%

Buy solar, get cashback: do consumer subsidies described as promotions influence electricity choices?

Kühne,

Reijnen

2023

Front. Psychol.

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IntroductionMost countries want to make the transition to increased or even exclusive use of renewable energy. To achieve this goal, how can individuals be persuaded to use more renewable electricity? For example, does the way energy companies communicate so-called consumer subsidies matter in this regard, and if so, which communication strategy is best? For example, is a monetary promotion (e.g., cashback) better than a non-monetary one (e.g., gift)?MethodsIn a total of four studies (with a total of more than 1700 participants), we investigated what type of promotion most influenced the choice of a renewable energy product, varying, for example, the environmental friendliness of the renewable energy product.ResultsThe monetary promotion (e.g., get $35 back through subsidies) appeared to be the most successful; it significantly increased the choice of the renewable electricity product (i.e., between 12–22%). However, this result was only evident when the subsidized renewable product was not the product already preferred by most individuals. Other measures, such as the willingness to pay (WTP), showed no differential effects.DiscussionOverall, the observed pattern suggests that promoting renewable energy choices, is similar to promoting donations to a charity. Accordingly, the description of the consumer subsidy as a monetary promotion (i.e., cashback or negative labeling) is most effective in terms of promotion. However, the effect of monetary promotions seems to diminish if the subsidized product is already the product preferred by most consumers. Nevertheless, the use of monetary promotions can encourage the transition to renewable energy.

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Section: General Discussion and Conclusionmentioning

confidence: 99%

Buy solar, get cashback: do consumer subsidies described as promotions influence electricity choices?

Kühne,

Reijnen

2023

Front. Psychol.

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“…On this occasion, international scholars presented their, sometimes policy-oriented, research on philanthropy and tax-exemption. This conference has resulted in the publication of the Routledge Handbook of Philanthropy and Taxation (Peter & Huber, 2021). Addressing the justification and efficiency of tax incentives for philanthropy and beyond 25 this academic knowledgeit benefits from the legitimate aura of scientific research enters the technicalities of tax exemptions and is therefore helpful and precise material for the fiscal debate about philanthropy in Switzerland (Lambelet et al, 2019).…”

Section: Operationalising the Claim: Make It True!mentioning

confidence: 99%

Legitimation Devices of Moral Entrepreneurs: The Fictional Pact and the Claimsmaking of Genevan Philanthropy

Serrano¹

2023

Preprint

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The moral entrepreneur is a social actor capable of turning social situations, perceived by themself as harming, into public problems. In line with Howard Becker's work, the criminological literature has looked at the processes of problem construction by moral entrepreneurs and their consequences. It explains how certain social situations are turned into public problems and how they are dealt with in the public arena. However, to achieve their self-attributed mission, moral entrepreneurs need to be, above all, feel legitimate to do so. This paper focuses on the legitimation devices put forth by moral entrepreneurs through the specific case study of Geneva’s philanthropy. Philanthropists take over various social harms and, in parallel, develop a narrative presenting themselves as legitimate to do so. This research, using a qualitative methodology (observation, interview, documentary analysis), unveils two main devices of legitimation: (1) The Fictional Pact, a narrative that functions as a self-legitimation tool on the moral level, and (2) the public legitimation, making a solid and supported claim that society needs philanthropy. More broadly, this study helps to understand better how private moral entrepreneurs justify their participation in society’s governance by bringing together two traditionally separate pieces of literature on legitimation.

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Is Charitable Giving Political? New Evidence from Wealth and Income Tax Returns

Cagé

Guillot

2021

SSRN Journal

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What are the determinants of philanthropic and political giving? Are donations to charities and parties driven by the same incentives? In this article, we use new administrative household panel data to quantify empirically the motivations for giving, depending on donors' characteristics and tax incentives. Our dataset includes all the households filling their income tax and/or their wealth tax returns in France between 2006 and 2019. In France, both charitable and political donations benefit from income tax deductions, but only the charitable ones are eligible to the wealth tax credit. We exploit the 2018 wealth tax reform -a change in the taxable base that led to a drop by two third in the number of liable households -to estimate the cross-price elasticity of charitable and political giving at different levels of the income and wealth distributions. We provide new evidence of substituability between charitable and political donations: according to our estimates, a one-percent increase in the price of charitable giving leads to a 19 to 25% increase in political donations. The magnitude of this effect is particularly strong among the the top 20% of the wealth taxpayers.

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The Routledge Handbook of Taxation and Philanthropy

Cited by 3 publications

References 292 publications

Buy solar, get cashback: do consumer subsidies described as promotions influence electricity choices?

Buy solar, get cashback: do consumer subsidies described as promotions influence electricity choices?

Legitimation Devices of Moral Entrepreneurs: The Fictional Pact and the Claimsmaking of Genevan Philanthropy

Is Charitable Giving Political? New Evidence from Wealth and Income Tax Returns

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