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The evaluation of corporate contributions

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Abstract

This paper reviews the rationales expressed by businessmen for corporate philanthropy as an alternative to both individual charity and government provision of some types of charitable services. Three hypotheses explaining the aggregate level of corporate giving are then tested. The paper concludes with a list of potential hypotheses to be tested about corporate philanthropy when the data become available.

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References

  1. Commission on Private Philanthropy and Public Needs, Giving in America: Toward a Stronger Voluntary Sector, Washington, 1975.

  2. M. Feldstein and A. Taylor, “The Income Tax and Charitable Contributions,” Economertica, November, 1976, 44, 1201–1222.

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  3. J. F. Harris and A. Klepper, Corporate Philanthropic Public Services, New York, 1976.

  4. O. E. Williamson, The Economics of Discretionary Behavior: Managerial Objectives in a Theory of the Firm, Englewood Cliffs, 1964.

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Authors and Affiliations

  1. College of Industrial Management of the Georgia Institute of Technology, USA

    Ferdinand K. Levy

  2. Faculty of Business and Management Studies of Trinity University, San Antonio, Texas

    Gloria M. Shatto

Authors
  1. Ferdinand K. Levy
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  2. Gloria M. Shatto
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Levy, F.K., Shatto, G.M. The evaluation of corporate contributions. Public Choice 33, 19–28 (1978). https://doi.org/10.1007/BF00123939

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  • DOI: https://doi.org/10.1007/BF00123939

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