The Financial Times cites CGD on the effects of tax incentives on charitable giving.
From the article:
"Pressure is building up for change. With the growth in international migration, it is increasingly common for people to want to give money to a cause outside the country in which they are resident. Jim Myers of the European Association for Planned Giving, a cross-border network of charities, advisers and wealth managers, says: 'Charitable giving 20 years ago was very local or national. Now there is a lot more wealth and it is moving across borders. People are increasingly wanting to make gifts outside their own countries of residence.'
The problem does not stop international giving entirely. Tax incentives, broadly defined, increased charitable giving from the main industrialised countries by some $7.5bn in 2003, equivalent to 13 per cent of total net aid transfers, according to estimates published last year by the Center for Global Development, a think-tank."