Autore:
Gandullia, Luca
Titolo:
Riforma fiscale e donazioni filantropichePeriodico:
Politica economicaAnno:
2002 - Volume:
18 - Fascicolo:
3 - Pagina iniziale:
597 - Pagina finale:
614The purpose of this paper is to analyze the predicted effects of the new Italian tax reform on charitable contributions to the "non profit" sector. Two main tax proposals are taken into account: i) the reduction in the income tax' marginal tax rates and the substitution of tax credits with tax deductions for charitable contributions; ii) the introduction of a new tax relief regarding the income tax and the value added tax (called "de-tax") for charitable contributions made by enterprises and consumers. Taking charitable contributions to be a function of after-tax net income and tax price of contributions, the new tax reform affects the incentives that individuals face on giving. Using estimated values of income and price elasticity of giving in Italy, we show that the tax reform will affect charitable contributions by individuals in different ways. "Ceteris paribus", those contributions which at present benefit by tax credits will increase, while the reform will have an opposite impact on those contributions which are at present deductible. Concerning the second tax change ("de-tax"), the reform provides a new tax relief regarding the income tax for enterprises and the value added tax for consumers. Tax relief is granted when these subjects decide to allocate a certain share of sales price to finance social activities. We show that only under some conditions the "de-tax" seems to be effective in increasing the aggregate volume of charitable contributions in Italy.
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SICI: 1120-9496(2002)18:3<597:RFEDF>2.0.ZU;2-G
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