Policy Forum: Understanding the Efficacy of Tax Credits for Charitable Donations in Canada
Authors: Hickey, Ross, Payne, A. Abigail, and Smith, Justin
Overview
Abstract (English)
This article briefly describes the history of the tax treatment of charitable donations in Canada, and the underlying policy rationale, and examines some trends in donations over time. The authors show that Canadians are responsive to the donation tax credit, by reviewing the evidence on what happens to donations when the government alters the tax credit rates.
Abstract (French)
Please note that abstracts only appear in the language of the publication and might not have a translation.
Details
| Type | Journal article |
|---|---|
| Author | Hickey, Ross, Payne, A. Abigail, and Smith, Justin |
| Publication Year | 2024 |
| Title | Policy Forum: Understanding the Efficacy of Tax Credits for Charitable Donations in Canada |
| Volume | 72 |
| Journal Name | Canadian Tax Journal/Revue fiscale canadienne |
| Number | 2 |
| Pages | 317-327 |
| DOI | https://doi.org/10.32721/ctj.2024.72.2.pf.hickey |
| Publication Language | English |
- Hickey, Ross
- Hickey, Ross, Payne, A. Abigail, and Smith, Justin
- Policy Forum: Understanding the Efficacy of Tax Credits for Charitable Donations in Canada
- Canadian Tax Journal/Revue fiscale canadienne
- 72
- 2024
- 2
- 317-327
- https://doi.org/10.32721/ctj.2024.72.2.pf.hickey