Comparative Study of Donations to Public Research Universities in Japan and the U.S.: The Role of Tax Policy in Gifts of Appreciated Property

• In Event: General Conference Poster Session
  In Poster Session: Policy, Finance, and Economics Posters

Abstract

This study seeks to understand why Japanese national universities have not been able to increase donations in contrast with U.S. public universities. Using panel data on donations to public research universities in the U.S. and Japan, this study showed a charitable deduction for appreciated property gifts is the key factor.

Author

• Fumitake Fukui, National Graduate Institute for Policy Studies