Potential influence of changes in tax benefits on charitable giving to higher education

IF 2.7 3区 教育学 Q1 EDUCATION & EDUCATIONAL RESEARCH Journal of Higher Education Policy and Management Pub Date : 2023-11-28 DOI:10.1080/1360080x.2023.2288735
Jin Lee, Sungsil Lee
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Abstract

This study examined the impact of changes in tax codes on voluntary giving to universities and colleges. While higher education institutions have drawn attention to individual gifts and philanthrop...
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税收优惠变化对高等教育慈善捐赠的潜在影响
这项研究调查了税法变化对大学和学院自愿捐赠的影响。虽然高等教育机构已经引起了人们对个人礼物和慈善事业的关注……
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来源期刊
Journal of Higher Education Policy and Management
Journal of Higher Education Policy and Management EDUCATION & EDUCATIONAL RESEARCH-
CiteScore
5.30
自引率
7.70%
发文量
52
期刊介绍: The Journal of Higher Education Policy and Management is an international journal of professional experience and ideas in post-secondary education. It is a must read for those seeking to influence educational policy making. The journal also aims to be of use to managers and senior academic staff who seek to place their work and interests in a broad context and influence educational policy and practice.
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