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.