Segmenting the Belgian charitable sector: The impact of environmental factors on households' generosity

Résultats de recherche: Contribution à un journal/une revueArticle

Résumé

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.

langue originaleAnglais
Numéro d'articlee1606
journalInternational Journal of Nonprofit and Voluntary Sector Marketing
Volume23
Numéro de publication3
Les DOIs
étatPublié - 1 août 2018

Empreinte digitale

Household
Generosity
Environmental factors
Tax
Charitable giving
Tax policy
Public policy
Household composition
Individual behaviour
Fiscal
Gift
Official statistics
Natural disasters
Social factors
Specificity

Citer ceci

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title = "Segmenting the Belgian charitable sector: The impact of environmental factors on households' generosity",
abstract = "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.",
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Segmenting the Belgian charitable sector : The impact of environmental factors on households' generosity. / Denis, Etienne; Pecheux, Claude; Decrop, Alain.

Dans: International Journal of Nonprofit and Voluntary Sector Marketing, Vol 23, Numéro 3, e1606, 01.08.2018.

Résultats de recherche: Contribution à un journal/une revueArticle

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AU - Denis, Etienne

AU - Pecheux, Claude

AU - Decrop, Alain

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