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国外社会捐赠税收政策效应研究述评 被引量:3

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作者 樊丽明 郭健
机构地区 山东大学
出处 《经济理论与经济管理》 CSSCI 北大核心 2008年第7期66-70,共5页 Economic Theory and Business Management
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参考文献14

  • 1A. Robert Schwartz. Personal Philanthropic Contributions[J]. Journal of Political Economy, 1970, (78) .
  • 2C. T. Clotfelter. Federal Tax Policy and Charitable Giving [M]. Chicago: University of Chicago Press, 1985.
  • 3M. K. Taussig. Economic Aspects of the Personal Income Tax Treatment of Charitable Contributions [J].National Tax Journal, 1967, (20).
  • 4M. Feldstein, C. T. Clotfelter. Tax Incentives and Charitable Contributions in the United States: A Microeconometric Analysis [J].Journal of Public Economics, 1976, (5) .
  • 5C. William Randolph. Dynamic Income, Progressive Taxes, and the Timing of Charitable Contributions [J]. Journal of Political Economy, 1995, 103 (4).
  • 6Gerald E. Auten, Holger Sieg, Charles T. Clotfelter. Charitable Giving, Income, and Taxes: An Analysis of Panel Data [J]. American Economic Review, 2002, 92 (1).
  • 7Robert Schwartz. Corporate Philanthropic Contributions [J]. Journal of Finance, 1968, 23 (2).
  • 8L. Ralph Nelson. Economic Factors in the Growth of Corporation Giving [Z]. New York: National Bureau of Economic Research Occasional Paper 111, 1970.
  • 9Peter Navarro. Why Do Corporations Give to Charity? [J]. Journal of Business, 1988, 61 (1).
  • 10Boatsman R. James, Sanjay Gupta. Taxes and Corporate Charity: Empirical Evidence from Micro-level Panel Data [J].National Tax Journal, 1996, 49 (2) .

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