On Tax Evasion, Entrepreneurial Generosity and Fungible Assets

摘要: We estimate the effects of income from various sources on charitable giving using administrative German tax data. demonstrate that contributions are not uniformly affected by different types. While business and capital exhibit a positive effect, remaining do influence charity statistically significant levels. This exercise is new has been conducted for (at least) three purposes: 1) Relying described results, public finance researcher would state more prone to evasion than sources. 2) An entrepreneurship conclude owners generous employees, 3) testing validity life cycle theory (or its behavioral counterpart) refute fungibility income. In contrast, we argue none these approaches can answer intended question if solicitation fundraising or measurement error taken into account. Applying fixed effect poisson model, under certain assumptions results have meaningful interpretation.