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March 18, 2026The Accounting Review

Tax Impacts on Philanthropy.

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Authors

ESEarl A. SpillerPDP. Michael Davis

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Overview

Book review examines how tax policies affect charitable donations, indicating their significant role in philanthropy.

Key Points

  • The central aim is to explore how tax policies influence philanthropic behavior and charitable donations.
  • Reviewed existing literature
  • Analyzed tax policy frameworks
  • Discussed implications for charitable giving
  • Identified key tax incentives that encourage philanthropy
  • Highlighted variations in giving based on tax structures
  • Discussed potential reforms to enhance charitable contributions

Cite This Study

Spiller et al. (1973) studied this question.

synapsesocial.com/papers/69ba429c4e9516ffd37a3023https://doi.org/10.2308/tar-4482962
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