"...individual philanthropy in 12 countries including the UK, the US, France and Germany, where comparable data was available. The survey identified some of the key cultural and political factors that have a major impact on people’s giving.
Where tax and social insurance contributions are high, for example, giving is a relatively lower proportion of GDP. This is particularly true of France, Turkey and the Netherlands, while in the UK and Republic of Ireland, comparatively lower personal taxation is matched by relatively higher levels of giving.
Tax incentives on giving had a clear impact in countries with the most generous tax breaks like the US and UK. But while the majority of countries surveyed offered some form of tax incentive on giving, the impact of specific benefits is simply not known."
Source: Charities Aid Foundation
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