Taxation and corporate philantropy
In this project, we will investigate the effect of tax incentives on corporate donations in France. After characterising the types of companies that have developed a philanthropic activity, we will study the impact of the implementation of tax measures designed to boost corporate philantropy. We will first analyse the impact on corporate donation behaviour of the "Loi Aillagon" of August 1st 2003, wich significantly increased the tax benefit offered to donating companies. In parallel, we will study the impact of more recent modifications to the tax and legal framework surrounding philanthropy. The ultimate aim of this project is to assess the overall efficiency of the tax expenditure incurred by the State in the context of corporate philanthropy.