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    Charitable giving and tax policy : a historical and comparative perspective / by Oxford Scholarship Online

    Published: Oxford University Press, 2016
    Table of Contents: “…Appendix 4.A: Long-term series on contributions and effective marginal tax rates by income groupContributions; Effective Marginal Tax Rates; References; 5: Charitable Donations and Tax Relief in the UK; 5.1 Introduction; 5.2 Tax Relief on Giving; 5.2.1 Gift Aid; 5.2.2 Payroll Giving; 5.2.3 Gifts of Shares and Property; 5.2.4 Inheritance Tax; 5.3 Framework for Considering the Effects of Match and Rebate; 5.4 Survey Evidence on Match and Rebate; 5.5 Results; 5.6 Heterogeneity of Responses across Donors; 5.6.1 Reclaimers versus Non-reclaimers; 5.6.2 Level of Understanding…”
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