Politics, Religion, and Tax Incentives for Charitable Giving in South Korea
0
조회
0
다운로드
1
인용
0
참고문헌
키워드
초록
This study explores the effects of tax incentives for charitable contributions concerning taxpayers’ socioeconomic characteristics, religion, and political preference. Using South Korean household-level panel data, we regard people from a wide range of demographics and religious and political groups as our research subject. We obtain the following results: (1) Controlling for religious and political preferences enhances the estimation result. (2) Taxpayers practicing Protestantism do not significantly respond to tax incentives, although they are the most philanthropic group of all religious groups studied. (3) Political preference significantly affects donation behavior, wherein conservatives react less significantly to tax incentives than progressives. Our results provide evidence that giving intention is not only practice-driven but also ideology-driven.
Abstract
This study explores the effects of tax incentives for charitable contributions concerning taxpayers’ socioeconomic characteristics, religion, and political preference. Using South Korean household-level panel data, we regard people from a wide range of demographics and religious and political groups as our research subject. We obtain the following results: (1) Controlling for religious and political preferences enhances the estimation result. (2) Taxpayers practicing Protestantism do not significantly respond to tax incentives, although they are the most philanthropic group of all religious groups studied. (3) Political preference significantly affects donation behavior, wherein conservatives react less significantly to tax incentives than progressives. Our results provide evidence that giving intention is not only practice-driven but also ideology-driven.
참고문헌 (20)
- Andreoni, J., "The Power of Asking : How Communication Affects Selfishness, Empathy, and Altruism", Journal of Public Economics, 95(7–8), pp.513~520 (2011)
- Andreoni, J. J. M. Rao, "Avoiding the Ask: A Field Experiment on Altruism, Empathy, and Charitable Giving", Journal of Political Economy, 125(3), pp.625~653 (2017)
- Auten, G. E., "Charitable Giving, Income, and Taxes:An Analysis of Panel Data", American Economic Review, 92(1), pp.371~382 (2002)
- Bekkers, R., "And Who is Your Neighbor? Explaining Denominational Differences in Charitable Giving and Volunteering in the Netherlands", Review of Religious Research, 50(1), pp.74~96 (2008)
- "Generosity and Philanthropy: A Literature Review" (2007)[URL]
- Berger, I. E., "The Influence of Religion on Philanthropy in Canada", Voluntas : International Journal of Voluntary and Nonprofit Organizations, 17(2), pp.110~127 (2006)
- Brooks, A. C., "Income Tax Policy and Charitable Giving", Journal of Policy Analysis and Management, 26(3), pp.599~612 (2007)
- Duquette, N. J., "Do Tax Incentives Affect Charitable Contributions? Evidence from Public Charities’ Reported Revenues", Journal of Public Economics, 137, pp.51~69 (2016)
- Feldstein, M., "Tax Incentives and Charitable Contributions in the United States : A Microeconometric Analysis", Journal of Public Economics, 5(1–2), pp.1~26 (1976)
- Forbes, K. F., "The Impacts of Religion, Political Ideology, and Social Capital on Religious and Secular Giving : Evidence from the 2006 Social Capital Community Survey", Applied Economics, 45(17), pp.2481~2490 (2013)
- Helms, S. E., "The Influence of Religiosity on Charitable Behavior : A COPPS Investigation", The Journal of Socio-Economics, 41(4), pp.373~383 (2012)
- Hossain, B., "An Assessment of the Impact of Tax Incentives Relative to Socio-economic Characteristics on Charitable Giving in Canada", International Review of Applied Economics, 29(1), pp.65~80 (2015)
- Lunn, J., "Relationships among Giving, Church Attendance, and Religious Belief : The Case of the Presbyterian Church(USA)", Journal for the Scientific Study of Religion, 40(4), pp.765~775 (2001)
- Lyons, M., "Religion and Giving in Australia", Australian Journal of Social Issues, 41(4), pp.419~436 (2006)
- Paarlberg, L. E., "The Politics of Donations : Are Red Counties more Donative than Blue Counties", Nonprofit and Voluntary Sector Quarterly, 48(2), pp.283~308 (2019)
- Peloza, J., "The Price Elasticities of Charitable Contributions : A Metaanalysis", Journal of Public Policy and Marketing, 24(2), pp.260~272 (2005)
- Randolph, W. C., "Dynamic Income, Progressive Taxes, and the Timing of Charitable Contributions", Journal of Political Economy, 103(4), pp.709~738 (1995)
- Reece, W. S., "Charitable Contributions : New Evidence on Household Behavior", The American Economic Review, 69(1), pp.142~151 (1979)
- Vaidyanathan, B., "Religion and Charitable Financial Giving to Religious and Secular Causes : Does Political Ideology Matter?", Journal for the Scientific Study of Religion, 50(3), pp.450~469 (2011)
- Yen, S. T., "What Drives Charitable Donations of Time and Money? The Roles of Political Ideology, Religiosity, and Involvement", Journal of Behavioral and Experimental Economics, 50, pp.58~67 (2014)