Non-discriminatory donation relief and strategic commitment under political competition

Monica A. Giovanniello; Carlo Perroni; Kimberley Scharf; Al Slivinski

doi:10.1016/j.ejpoleco.2018.10.002

Non-discriminatory donation relief and strategic commitment under political competition

Monica A. Giovanniello, Carlo Perroni, Kimberley Scharf, Al Slivinski

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Abstract

Tax relief for private donations towards the provision of collective goods can protect minorities from majority-driven outcomes in which tax revenues are exclusively used to finance the provision of public goods that are only valued by the majority. In this paper we show that non-discriminatory tax relief for private donations can arise in political equilibrium as a strategic commitment device aimed at creating and supporting political alliances that would not otherwise be able to coalesce.

Original language	English
Journal	European Journal of Political Economy
Early online date	15 Oct 2018
DOIs	https://doi.org/10.1016/j.ejpoleco.2018.10.002
Publication status	E-pub ahead of print - 15 Oct 2018

Keywords

tax relief
private donations
strategic policy commitment

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10.1016/j.ejpoleco.2018.10.002Licence: None: All rights reserved

Giovanniello_et_al_Non-discriminatory_donation_relief_EJPE_2018Accepted author manuscript, 919 KBLicence: Creative Commons: Attribution-NonCommercial-NoDerivs (CC BY-NC-ND)

https://www.sciencedirect.com/science/article/pii/S0176268018301794Licence: None: All rights reserved

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title = "Non-discriminatory donation relief and strategic commitment under political competition",

abstract = "Tax relief for private donations towards the provision of collective goods can protect minorities from majority-driven outcomes in which tax revenues are exclusively used to finance the provision of public goods that are only valued by the majority. In this paper we show that non-discriminatory tax relief for private donations can arise in political equilibrium as a strategic commitment device aimed at creating and supporting political alliances that would not otherwise be able to coalesce.",

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AU - Giovanniello, Monica A.

AU - Perroni, Carlo

AU - Scharf, Kimberley

AU - Slivinski, Al

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Y1 - 2018/10/15

N2 - Tax relief for private donations towards the provision of collective goods can protect minorities from majority-driven outcomes in which tax revenues are exclusively used to finance the provision of public goods that are only valued by the majority. In this paper we show that non-discriminatory tax relief for private donations can arise in political equilibrium as a strategic commitment device aimed at creating and supporting political alliances that would not otherwise be able to coalesce.

AB - Tax relief for private donations towards the provision of collective goods can protect minorities from majority-driven outcomes in which tax revenues are exclusively used to finance the provision of public goods that are only valued by the majority. In this paper we show that non-discriminatory tax relief for private donations can arise in political equilibrium as a strategic commitment device aimed at creating and supporting political alliances that would not otherwise be able to coalesce.

KW - tax relief

KW - private donations

KW - strategic policy commitment

U2 - 10.1016/j.ejpoleco.2018.10.002

DO - 10.1016/j.ejpoleco.2018.10.002

M3 - Article

SN - 0176-2680

JO - European Journal of Political Economy

JF - European Journal of Political Economy

ER -

Non-discriminatory donation relief and strategic commitment under political competition

Abstract

Keywords

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