Is Charitable Giving Political? New Evidence from Wealth and Income Tax Returns

What are the determinants of philanthropic and political giving? Are donations to charities parties driven by same incentives? In this article, we use new administrative household panel data quantify empirically motivations for giving, depending on donors’ characteristics tax incentives. Our dataset includes all households filling their income and/or wealth returns in France between 2006 2019. France, both charitable benefit from deductions, but only ones eligible credit. We exploit 2018 reform – a change taxable base that led drop two third number liable estimate cross-price elasticity giving at different levels distributions. provide evidence substituability donations: according our estimates, one-percent increase price leads 19 25% donations. The magnitude effect is particularly strong among top 20% taxpayers.