CGAP Briefing Note 1 - Thinking through the effects of changes in income‑tax relief on giving
In this Briefing Note from CGAP, the authors discuss what effects the proposed and actual changes to the 'price of giving' will have.
Economists believe that the amount people give is related to the ‘price of giving’ and that people will adjust their donations in line with the impact of tax changes both on their income and on the price of giving. This Briefing Note from Centre for Charitable Giving and Philanthropy (CGAP) discusses how proposed and actual changes to the environment for giving in the UK will affect both income and price.
This Briefing Note was first published in July 2009. It can be downloaded at the link below.