TY - JOUR
T1 - Segmenting the Belgian charitable sector
T2 - The impact of environmental factors on households' generosity
AU - Denis, Etienne
AU - Pecheux, Claude
AU - Decrop, Alain
PY - 2018/8/1
Y1 - 2018/8/1
N2 - Research on charitable giving has known a renewed interest over the last years. Despite a recent evolution, the literature remains predominantly Anglo-Saxon, and studies are consequently conducted in societies marked by a strong charitable giving culture. In that respect, donors are generally considered as isolated individuals, and the impact of social and environmental factors such as public policies, institutional specificities, and punctual events is often underestimated. Moreover, research on generosity often suffers from the absence of reliable data, free of desirability bias. Based on fiscal data of tax returns and gift tax returns provided by the official Belgian statistics bureau, this research investigates individual donating behaviors while considering the influence of environmental determinants on generosity. More specifically, we empirically assess the generosity of Belgian households over a period of 8 years marked by natural disasters, massive calls for public generosity, and changes in tax policies. Among other things, we qualify the results of previous research on the role of age and open the debate on the role of household composition as a variable for segmenting donors. Finally, we propose leads for future research in order to stimulate further academic effort on the topic.
AB - Research on charitable giving has known a renewed interest over the last years. Despite a recent evolution, the literature remains predominantly Anglo-Saxon, and studies are consequently conducted in societies marked by a strong charitable giving culture. In that respect, donors are generally considered as isolated individuals, and the impact of social and environmental factors such as public policies, institutional specificities, and punctual events is often underestimated. Moreover, research on generosity often suffers from the absence of reliable data, free of desirability bias. Based on fiscal data of tax returns and gift tax returns provided by the official Belgian statistics bureau, this research investigates individual donating behaviors while considering the influence of environmental determinants on generosity. More specifically, we empirically assess the generosity of Belgian households over a period of 8 years marked by natural disasters, massive calls for public generosity, and changes in tax policies. Among other things, we qualify the results of previous research on the role of age and open the debate on the role of household composition as a variable for segmenting donors. Finally, we propose leads for future research in order to stimulate further academic effort on the topic.
UR - http://www.scopus.com/inward/record.url?scp=85038225822&partnerID=8YFLogxK
U2 - 10.1002/nvsm.1606
DO - 10.1002/nvsm.1606
M3 - Article
AN - SCOPUS:85038225822
SN - 1465-4520
VL - 23
JO - International Journal of Nonprofit and Voluntary Sector Marketing
JF - International Journal of Nonprofit and Voluntary Sector Marketing
IS - 3
M1 - e1606
ER -