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Corporate philanthropy in the Czech and Slovak Republics

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    0343994 - NHÚ 2011 RIV CZ eng J - Journal Article
    Hanousek, J. - Kočenda, E. - Svítková, Katarína
    Corporate philanthropy in the Czech and Slovak Republics.
    Finance a úvěr-Czech Journal of Economics and Finance. Roč. 60, č. 2 (2010), s. 102-121. ISSN 0015-1920. E-ISSN 0015-1920
    R&D Projects: GA MŠMT LC542
    Institutional research plan: CEZ:AV0Z70850503
    Keywords : corporate philanthropy * corporate giving * sponsoring * economic transformation * tax treatment
    Subject RIV: AH - Economics
    Impact factor: 0.278, year: 2010
    http://journal.fsv.cuni.cz/storage/1181_102-121---hanousek.pdf

    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.
    Permanent Link: http://hdl.handle.net/11104/0186336

     
     
Number of the records: 1  

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