Quotation Neumayr, Michaela, Pennerstorfer, Astrid. 2019. The relation between income and donations as a portion of income revisited: literature review and empirical application. ERNOP 9th International Conference, Basel, Schweiz, 04.07.-05.07.


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Abstract

Previous research addressing the relation between income and donations as a proportion of income has revealed predominantly inconsistent results. In this article, we argue that this can partly be explained by the great variance of methodological approaches. Providing a literature review covering 24 studies, we systematically identify how methodological issues such as data, variables and methods have impacted former findings. Additionally, we apply different methodological approaches to Austrian income tax data (n = 20,000), demonstrating how different methods lead to a variation in results. Overall, we show that existing studies are hardly comparable as their designs vary immensely. We point out that it is particularly important to use samples with sufficient cases of all income groups and methods that adequately account for the non-linear relation between the two variables, not restricting it to a u-shape. Our findings enable a better understanding and interpretation of diverging findings in philanthropic research.

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Publication's profile

Status of publication Published
Affiliation WU
Type of publication Paper presented at an academic conference or symposium
Language English
Title The relation between income and donations as a portion of income revisited: literature review and empirical application
Event ERNOP 9th International Conference
Year 2019
Date 04.07.-05.07.
Country Switzerland
Location Basel
URL http://ernop.eu/wp-content/uploads/2019/07/Programme-ERNOP-2019-A4-version-9.pdf

Associations

People
Neumayr, Michaela (Details)
Pennerstorfer, Astrid (Details)
Organization
Institute for Social Policy IN (Details)
Research areas (Ă–STAT Classification 'Statistik Austria')
5363 Non-profit-sector research (NPO, NPI) (Details)
5911 Social policy (Details)
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