Please use this identifier to cite or link to this item: https://hdl.handle.net/10356/10467
Title: Framing effects of tax expenditure on charitable giving.
Authors: Koh, Charlene Li Lian.
Tan, Jeremy Kheng Yong.
Tan, Kenneth Tse Wei.
Keywords: DRNTU::Business::Accounting::Tax
Issue Date: 2007
Abstract: Our research seeks to investigate whether government expenditure through the tax system is more effective in the local community in encouraging charitable giving when tax deductions are offered, as compared to the use of direct subsidies or matching contributions. This paper documents the findings of a survey experiment carried out to investigate people’s perceptions and preferences towards various forms of subsidies which are provided to encourage charitable giving. Consistent with the previous studies on framing effects, our findings revealed that when framed with the use of the tax system, respondents reported a greater influence as compared to a direct cash subsidy. A reduction in taxable income was also the preferred choice among the two types of tax treatment proposals with reductions in taxes being the other treatment. We also show that the greater effectiveness of matching subsidies over direct rebates occur in the Singapore context. However when placed against frames involving the use of the tax system, respondents clearly prefer the latter.
URI: http://hdl.handle.net/10356/10467
Rights: Nanyang Technological University
Fulltext Permission: restricted
Fulltext Availability: With Fulltext
Appears in Collections:NBS Student Reports (FYP/IA/PA/PI)

Files in This Item:
File Description SizeFormat 
NBS-REPORTS_3012.pdf
  Restricted Access
892.87 kBAdobe PDFView/Open

Page view(s) 50

329
Updated on Oct 17, 2021

Download(s)

4
Updated on Oct 17, 2021

Google ScholarTM

Check

Items in DR-NTU are protected by copyright, with all rights reserved, unless otherwise indicated.