The Risk Analysis of Tax Incentives Policy Failure on Corporate Charitable Donations

摘要：

　　This paper explores the risk mechanism of tax incentive policies on corporation donation by building a dynamic theoretical model.Under managers utility maximization motives, it focuses on the impact of the tax rate change on corporate charitable donations conduct, analyzes risk transmission mechanism of tax policy failure, and makes some assessment for it.Under our assumptions, it finds, in the long term, due to industries differences in advertisement effect, the same change in the tax rate lead to different incentive effects on corporation donation, i.e.there is failure risk of tax incentive policy on corporation donation.Based on it, this paper make risk prevention recommendations about it.

关键词： Corporate charitable donation Manager utility Dynamic model Incentive effects of tax Failure risk

作者: Zhu Yingchun Guan Yun

作者单位: School of Finance and Taxation, Shanghai Lixin University of Commerce, Shanghai, P.R.China 201620 Shanghai University of Finance and Economics, Shanghai, P.R.China 200433

会议类型: 国际会议

会议名称: The 5th Conference on Chinas Economic Operation Risk Management(2011`Shanghai)(第五届中国立信风险管理论坛)

会议地点: 上海

会议语种:英文

页码: 391-398

在线出版日期: 2011-11-04（万方平台首次上网日期，不代表论文的发表时间）