Quotation Neumayr, Michaela, Pennerstorfer, Astrid. 2021. The relation between income and donations as a proportion of income revisited: literature review and empirical application. Nonprofit and Voluntary Sector Quarterly. 50 (3), 551-577.


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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 26 studies, we systematically identify how methodological issues such as data, variables, and methods have affected former findings. In addition, 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 strongly. 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 Journal article
Journal Nonprofit and Voluntary Sector Quarterly
Citation Index SSCI
WU Journalrating 2009 A
WU-Journal-Rating new INF-A, MAN-A, STRAT-B, VW-C, WH-B
Language English
Title The relation between income and donations as a proportion of income revisited: literature review and empirical application
Volume 50
Number 3
Year 2021
Page from 551
Page to 577
Reviewed? Y
URL https://journals.sagepub.com/doi/full/10.1177/0899764020977667
DOI https://doi.org/10.1177/0899764020977667
Open Access Y
Open Access Link https://journals.sagepub.com/doi/full/10.1177/0899764020977667

Associations

Projects
Understanding Private Philanthropy in the European Context: What drives Charitable Giving and which Causes benefit?
People
Neumayr, Michaela (Details)
Pennerstorfer, Astrid (Details)
Organization
Institute for Nonprofit Management IN (Details)
Research areas (Ă–STAT Classification 'Statistik Austria')
5300 Economics (Details)
5363 Non-profit-sector research (NPO, NPI) (Details)
5911 Social policy (Details)
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