Abstract
The aim of this paper is to present a theoretical model of the monetary contributions made by households to nonprofit organizations, and to analyse the effect of tax incentives according to the different tax systems currently in force in the European Union Member States. This model is estimated by means of data drawn from the Family Expenditure Survey and the Regional Accounts in Spain covering the period 1990–91. We analyse the effects that different variables and tax incentives have on household decisions. The results indicate that the decisions to donate, and how much to be donated, are taken sequentially and are significantly influenced by household characteristics, the provision of public funds and donation price. The analysis of the Spanish tax system indicates that the model generates donation incentives.
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