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Taxes and Corporate Charity: Empirical Evidence From Micro-Level Panel Data

Boatsman, James R. and Gupta, Sanjay

Abstract:

Uses firm-level data and firm-specific marginal tax rates (rather than IRS aggregated data and average rates) to explore the role of taxes in influencing corporate charitable behavior. Also examines whether corporate giving is motivated by profit maximization or managers' utility maximization.

Citation

Boatsman, James R. and Gupta, Sanjay (1996), Taxes and Corporate Charity: Empirical Evidence From Micro-Level Panel Data, National Tax Journal, 49:2, pp. 193-213