AN INVESTIGATION INTO THE GIVINGS BY LARGE CORPORATE DONORS TO UK CHARITIES, 1979-86

This paper, the first study of its kind to-date carried out for the UK , is concerned with the scale and determinants of charitable givings b y large corporate donors in the UK. The investigation is carried out u sing pooled information on 53 companies over the 8 years from 1979 to 1986 during which period the rate of corporation tax fell from 52% to 35%. A result of particular interest is that contributions were relate d positively to the rate of tax.