Taxes and business philantropy in Armenia:
The majority of countries around the world provide tax incentives for business philanthropy. However, little is known about the responsiveness of businesses to this tax treatment. This paper expands on this scant literature by focusing on the Armenian tax system which provides incentives for busines...
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| Main Authors: | , |
|---|---|
| Format: | Electronic eBook |
| Language: | English |
| Published: |
Mannheim, Germany
ZEW - Leibniz Centre for European Economic Research
2021
|
| Series: | ZEW discussion papers
21-022 (03/2021) |
| Online Access: | Volltext |
| Summary: | The majority of countries around the world provide tax incentives for business philanthropy. However, little is known about the responsiveness of businesses to this tax treatment. This paper expands on this scant literature by focusing on the Armenian tax system which provides incentives for business philanthropy. The support takes the form of a deduction capped at a fraction of business receipts. This generates a kink beyond which the marginal tax subsidy drops to zero. Using administrative panel data for the years 2007 through 2017, we find strong evidence of bunching by Armenian firms at the kink, with a sizeable tax elasticity of giving at the intensive margin. The evidence on bunching is robust to whether firms have been audited, and to whether any tax deficiencies are observed. This suggests that the observed response is likely to be real rather than being driven by reporting responses. |
| Physical Description: | 1 Online-Ressource (26 Seiten) Diagramme |
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| 520 | 3 | |a The majority of countries around the world provide tax incentives for business philanthropy. However, little is known about the responsiveness of businesses to this tax treatment. This paper expands on this scant literature by focusing on the Armenian tax system which provides incentives for business philanthropy. The support takes the form of a deduction capped at a fraction of business receipts. This generates a kink beyond which the marginal tax subsidy drops to zero. Using administrative panel data for the years 2007 through 2017, we find strong evidence of bunching by Armenian firms at the kink, with a sizeable tax elasticity of giving at the intensive margin. The evidence on bunching is robust to whether firms have been audited, and to whether any tax deficiencies are observed. This suggests that the observed response is likely to be real rather than being driven by reporting responses. | |
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| spelling | Asatryan, Zareh Verfasser (DE-588)1152036319 aut Taxes and business philantropy in Armenia Zareh Asatryan and David Joulfaian Mannheim, Germany ZEW - Leibniz Centre for European Economic Research 2021 1 Online-Ressource (26 Seiten) Diagramme txt rdacontent c rdamedia cr rdacarrier ZEW discussion papers 21-022 (03/2021) The majority of countries around the world provide tax incentives for business philanthropy. However, little is known about the responsiveness of businesses to this tax treatment. This paper expands on this scant literature by focusing on the Armenian tax system which provides incentives for business philanthropy. The support takes the form of a deduction capped at a fraction of business receipts. This generates a kink beyond which the marginal tax subsidy drops to zero. Using administrative panel data for the years 2007 through 2017, we find strong evidence of bunching by Armenian firms at the kink, with a sizeable tax elasticity of giving at the intensive margin. The evidence on bunching is robust to whether firms have been audited, and to whether any tax deficiencies are observed. This suggests that the observed response is likely to be real rather than being driven by reporting responses. Joulfaian, David Verfasser (DE-588)12975353X aut Erscheint auch als Druck-Ausgabe ZEW discussion papers 21-022 (03/2021) (DE-604)BV046176481 21-022 (03/2021) http://ftp.zew.de/pub/zew-docs/dp/dp21022.pdf kostenfrei Volltext |
| spellingShingle | Asatryan, Zareh Joulfaian, David Taxes and business philantropy in Armenia ZEW discussion papers |
| title | Taxes and business philantropy in Armenia |
| title_auth | Taxes and business philantropy in Armenia |
| title_exact_search | Taxes and business philantropy in Armenia |
| title_exact_search_txtP | Taxes and business philantropy in Armenia |
| title_full | Taxes and business philantropy in Armenia Zareh Asatryan and David Joulfaian |
| title_fullStr | Taxes and business philantropy in Armenia Zareh Asatryan and David Joulfaian |
| title_full_unstemmed | Taxes and business philantropy in Armenia Zareh Asatryan and David Joulfaian |
| title_short | Taxes and business philantropy in Armenia |
| title_sort | taxes and business philantropy in armenia |
| url | http://ftp.zew.de/pub/zew-docs/dp/dp21022.pdf |
| volume_link | (DE-604)BV046176481 |
| work_keys_str_mv | AT asatryanzareh taxesandbusinessphilantropyinarmenia AT joulfaiandavid taxesandbusinessphilantropyinarmenia |