Did tax incentives play any part in increased giving?

Since 2000, increased taxation incentives along with other measures have been used by the government to encourage philanthropy in Australia. Since the new incentives were introduced, claimed gift tax deductions have increased. However, generally, donors are not aware of the new tax incentives for giving and in any case they report that their motivation for giving is not primarily, if at all, to obtain tax incentives. This article examines this paradox and seeks some possible explanations.     

The residency decision of elderly indonesians: A nested logit analysis

This paper is the first study of which the author is aware that examines elderly Indonesians' residency decisions. The 1993 Indonesian Family Life Survey provides detailed data on the living children of a sample of elderly individuals. This allows a nested logit to be estimated, which pays due respect to the role of children's characteristics in determining the residency outcome. The estimated earnings potentials of the parents and their children are included as explanatory variables but are not found to be important determinants of coresidency.