Zobrazeno 1 - 10 of 41 pro vyhledávání: '"Brian D. Galle"'
2
Does Mandatory Disclosure Matter? The Case of Nonprofit Fundraising
Autor: Putnam Barber, Brian D. Galle, Megan M. Farwell
Publikováno v: Nonprofit and Voluntary Sector Quarterly. 51:31-52
Do donors seek out potentially adverse information about organizations making fundraising appeals? Do they react when it is readily available? Do they draw negative inferences when critical information is not available? To answer these questions, we
Externí odkaz: https://explore.openaire.eu/search/publication?articleId=doi_dedup___::6047a531fcf6a7780392b0ade6218f79
https://doi.org/10.1177/08997640211001458
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5
The Dark Money Subsidy? Tax Policy and Donations to Section 501(c)(4) Organizations
Autor: Brian D. Galle
Publikováno v: American Law and Economics Review. 22:339-376
This article presents the first empirical examination of giving to §501(c)(4) organizations, which have recently become important players in U.S. politics. Unlike gifts to charity, donations to a 501(c)(4) are not legally deductible. Yet, gifts to c
Externí odkaz: https://explore.openaire.eu/search/publication?articleId=doi_________::919e0886447f2cd01f646f39304e3039
https://doi.org/10.1093/aler/ahaa009
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8
Does Shaming Pay? Evaluating California's Top 500 Tax Delinquent Publication Program
Autor: Paul R. Organ, Allen C. Prohofsky, Brian D. Galle, Chad Angaretis
Publikováno v: SSRN Electronic Journal.
Many U.S. states and countries around the world publicly disclose tax debtors to encourage compliance. Little is known about the effectiveness of these programs. Using administrative tax microdata from California’s “Top 500” disclosure program,
Externí odkaz: https://explore.openaire.eu/search/publication?articleId=doi_________::de969c8dbb2d15255636002deeda2bf4
https://doi.org/10.2139/ssrn.3950490
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9
The California Tax on Extreme Wealth (ACA 8 & AB 310): Revenue, Economic, and Constitutional Analysis
Autor: Brian D. Galle, Darien Shanske, David Gamage, Emmanuel Saez
Publikováno v: SSRN Electronic Journal.
This white paper report provides Revenue, Economic, and Constitutional Analysis of the proposed California Tax on Extreme Wealth (ACA 8 & AB 310) and also a Plain-English Summary Outline of its major provisions.
Externí odkaz: https://explore.openaire.eu/search/publication?articleId=doi_________::0f4889ae05f89ba1688bfc6f7cc9e95e
https://doi.org/10.2139/ssrn.3924524
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10
Why Do Foundations Follow the Law? Evidence from Adoption of the Uniform Prudent Management of Institutional Funds Act
Autor: Brian D. Galle
Publikováno v: Journal of Policy Analysis and Management. 36:532-556
Employing a large panel of over one million firm-years, I find evidence consistent with widespread compliance with law among U.S. private foundations despite the absence of many formal deterrence mechanisms. The research design exploits rolling state
Externí odkaz: https://explore.openaire.eu/search/publication?articleId=doi_________::5253f7741f6b61992777210d96c2e96f
https://doi.org/10.1002/pam.21987
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