caa a22 4500 606152016 CHVBK 20210128100547.0 cr unu---uuuuu 210128e20151201xx s 000 0 eng 10.1007/s11266-014-9533-3 doi (NATIONALLICENCE)springer-10.1007/s11266-014-9533-3 Impacts of Income Distribution, Taxes, and Direct Democracy on Foundation Activity [Elektronische Daten] [Martin Blickenstorfer, Hans Lichtsteiner] Although charitable foundations play an important role in modern Western civil societies, knowledge about them and the factors that encourage their prevalence is still quite limited. The relevant literature acknowledges that Switzerland has proven a fertile ground for foundation growth, and in this paper, we develop and empirically test a model in order to examine the effects of the country's economic and political incentive structure on foundation activity. We find that alongside the required income level that is an important determinant of foundation prevalence, tax incentives, and direct democracy have significant influence on individuals' philanthropic behavior, as each account for approximately 10% of the variance in the model presented here. International Society for Third-Sector Research and The Johns Hopkins University, 2014 Foundations nationallicence Direct democracy nationallicence Taxes nationallicence Civil society nationallicence State failure nationallicence Blickenstorfer Martin Verbandsmanagement Institut (VMI), University of Fribourg, P.O. Box 1559, 1701, Fribourg, Switzerland aut Lichtsteiner Hans Verbandsmanagement Institut (VMI), University of Fribourg, P.O. Box 1559, 1701, Fribourg, Switzerland aut VOLUNTAS: International Journal of Voluntary and Nonprofit Organizations Springer US; http://www.springer-ny.com 26/6(2015-12-01), 2604-2619 0957-8765 26:6<2604 2015 26 11266 https://doi.org/10.1007/s11266-014-9533-3 text/html Onlinezugriff via DOI BK010053 XK010053 XK010000 Metadata rights reserved Springer special CC-BY-NC licence nationallicence 1 research-article jats NATIONALLICENCE NATIONALLICENCE NL-springer NATIONALLICENCE 856 40 https://doi.org/10.1007/s11266-014-9533-3 text/html Onlinezugriff via DOI NATIONALLICENCE 700 1- Blickenstorfer Martin Verbandsmanagement Institut (VMI), University of Fribourg, P.O. Box 1559, 1701, Fribourg, Switzerland aut NATIONALLICENCE 700 1- Lichtsteiner Hans Verbandsmanagement Institut (VMI), University of Fribourg, P.O. Box 1559, 1701, Fribourg, Switzerland aut NATIONALLICENCE 773 0- VOLUNTAS: International Journal of Voluntary and Nonprofit Organizations Springer US; http://www.springer-ny.com 26/6(2015-12-01), 2604-2619 0957-8765 26:6<2604 2015 26 11266