Mason Archival Repository Service

The Percentage Law and the Mediation of Political Conflict

Show simple item record Ekins, William Gavin
dc.creator Ekins, William Gavin 2009-12-10 2010-01-28T20:31:08Z NO_RESTRICTION en_US 2010-01-28T20:31:08Z 2010-01-28T20:31:08Z
dc.description.abstract In the last 10 years, a new tax incentive for charitable giving has swept through Central and Eastern Europe. Known as the percentage law, it allows tax payers to give a portion of their income-tax burden to a not-for-profit organization (NPO) of their choice. Hailed as a method for increasing local participation in civil society, a form of the law has been adopted in 8 countries with several others considering its implementation. Using the analytical tools of public choice to frame historical events, this dissertation shows that it is conflict that drove the implementation of the law and not the demand for coordination in civil society. Furthermore, behavioral experiments show greater crowding-out effects under the law, while field interviews with leaders of NPOs confirm that the law has little impact on the participation of all but the largest NPOs. The study predicts that countries with bimodal preference are more likely to implement the percentage law than are countries with normally distributed preferences.
dc.language.iso en_US en_US
dc.subject charity en_US
dc.subject civil society en_US
dc.subject Europe en_US
dc.subject public good en_US
dc.subject Percentage Law en_US
dc.subject subsidies en_US
dc.title The Percentage Law and the Mediation of Political Conflict en_US
dc.type Dissertation en Doctor of Philosophy in Economics en_US Doctoral en Economics en George Mason University en

Files in this item

This item appears in the following Collection(s)

Show simple item record

Search MARS


My Account