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Impacts of Income Distribution, Taxes, and Direct Democracy on Foundation Activity

Blickenstorfer, Martin ; Lichtsteiner, Hans

In: VOLUNTAS: International Journal of Voluntary and Nonprofit Organizations, 2015, vol. 26, no. 6, p. 2604-2619

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    Titre
    • Impacts of Income Distribution, Taxes, and Direct Democracy on Foundation Activity
    Auteur
    • Blickenstorfer, Martin. Verbandsmanagement Institut (VMI), University of Fribourg, P.O. Box 1559, 1701, Fribourg, Switzerland
    • Lichtsteiner, Hans. Verbandsmanagement Institut (VMI), University of Fribourg, P.O. Box 1559, 1701, Fribourg, Switzerland
    Type de document
    • Postprint
    Langue
    • Anglais
    Publié dans
    • VOLUNTAS: International Journal of Voluntary and Nonprofit Organizations, 2015, vol. 26, no. 6, p. 2604-2619. Springer US; http://www.springer-ny.com
    Autre version électronique
    Identifiant OAI-PMH
    • oai:doc.rero.ch:332936
    Summary
    Although charitable foundations play an important role in modern Western civil societies, knowledge about them and the factors that encourage their prevalence is still quite limited. The relevant literature acknowledges that Switzerland has proven a fertile ground for foundation growth, and in this paper, we develop and empirically test a model in order to examine the effects of the country's economic and political incentive structure on foundation activity. We find that alongside the required income level that is an important determinant of foundation prevalence, tax incentives, and direct democracy have significant influence on individuals' philanthropic behavior, as each account for approximately 10% of the variance in the model presented here.