Gift Aid donor research: Exploring options for reforming higher-rate relief (2009)

December 2009

This report uses quantitative and qualitative data to look at the relationship between tax incentives and giving in the UK. It argues against providing donors with the opportunity to claim the full value of their tax relief as a rebate, suggesting that channelling all higher rate relief to charities would be preferable.

This report is tagged under:

  • Big Society
  • Civil society
  • Government, legal and tax issues
  • Philanthropy stats & trends