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Volume 60, Issue 2

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Corporate Philanthropy in the Czech and Slovak Republics

Hanousek, Jan; Kočenda, Evžen; Svítková, Kateřina

Year: 2010   Volume: 60   Issue: 2   Pages: 102-121

Abstract: We analyze corporate charitable behavior and the motivation for it in the Czech and Slovak Republics. In our quantitative study we distinguish different channels of support: sponsoring and giving. We do not find evidence supporting the usual claim that foreign firms give more than domestic ones, but the results suggest that foreign firms give to maximize profits more often than domestic ones. The Czech Republic leads in giving over Slovakia, where the importance of large and international firms is higher. No significant decline in giving is found in Slovakia after changes in its tax legislation made giving more expensive.

JEL classification: D21, D64, F23, G30, L21, M14, P52

Keywords: corporate philanthropy, corporate giving, sponsoring, survey data, economic transformation, tax treatment

RePEc: http://ideas.repec.org/a/fau/fauart/v60y2010i2p102-121.html

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