Professor Kimberley Scharf
Professor Kimberley Scharf
Recent Presentations and Blogs
- Charitable Giving At Christmas, The BIG Blog, Warwick Manufacturing Group.
- Engaging with the Third Sector: An Academic’s Perspective, The BIG Blog, Warwick Manufacturing Group.
- How Behavioural Economics Can Help Your Charity: A Q&A With Kimberley Scharf, JustGiving.com.
- My response to the Gift Aid Digital Consultation document.
- Opting Out: A Response to the UK Government's Open Consultation on Gift Aid and Digital Giving, Warwick Knowledge Centre.
- Slides from my Plenary talk at the Charity Finance Group Annual Conference.
- My blog about the proposal to cap tax relief for charitable contributions made by higher rate taxpayers.
Forthcoming Publications and Working Papers
- "Private Provision of Public Goods and Information Diffusion in Social Groups." International Economic Review, forthcoming November 2014.
- "Impure Pro-Social Motivation in Charity Provision: Warm Glow Charities and Implications for Public Funding." Journal of Public Economics, forthcoming 2014.
- "The Price Elasticity of Charitable Giving: Does the Form of Tax Relief Matter?" (with Sarah Smith), International Tax and Public Finance, forthcoming July 2014.
- "The Definition, Measurement, and Evaluation of Tax Expenditures and Tax Reliefs," (with Nigar Hashimzade, Chris Heady, Gareth Myles, and Lynne Oates), National Audit Office, forthcoming February 2014.
- "The Tax Treatment of Charitable Contributions in the UK." In Gabrielle Fack and Camille Landais (eds.) Tax Policy and Charitable Giving Around the World, Oxford University Press (with Sarah Smith), forthcoming 2014. Draft
- "Contextual Variety, Internet-of-Things and the Choice of Tailoring Over Platform: Mass Customisation Strategy in Supply Chain Management," (with Irene Ng, Ganna Pogrebna and Roger Maull), R&R at International Journal of Production Economics, February 2014.
- "Rational Inattention to Subsidies for Charitable Contributions," (with Sarah Smith), July 2013 (first draft October 2009).
Work in Progress
- "Can the Rich Hijack the Charitable Agenda? Income Inequality and Mission Fragmentation in the Charitable Sector," (with Carlo Perroni, Ganna Pogrebna and Sarah Sandford), draft working paper (first version January 2011), December 2013.
- "Are Donors Afraid of Charities' Core Costs? Scale Economies in Non-Profit Provision," (with Carlo Perroni, Ganna Pogrebna and Sarah Sandford), draft working paper, November 2013.
- "Splitting Your Charitable Dollar: Biased Pro-Social Motivation and Multiple Agency," (with Carlo Perroni, Ganna Pogrebna, and Sarah Sandford), draft working paper, November 2013.
- "Tax Relief to Private Giving and Strategic Commitment Under Political Competition," (with Monica Giovanielli, Carlo Perroni, and Al Slivinski), draft working paper, November 2013.
- "Giving and Groups: Do You Have to Have a Lot of Friends to be a Successful Fundraiser?" (with Sarah Smith), draft working paper, October 2013.
- "Viable Tax Constitutions," first draft in 2001. Later draft as CEPR DP 4210, 2004. Renamed later version sometimes appears in citations as “Taxation and Property Rights,” (with Carlo Perroni), 2007.
- "Small World Economics in a Big Society," CMPO Bulletin, Issue 14, Summer 2012.
- "Gift Aid Donor Research: Exploring Options for Reforming Higher-Rate Relief," HM Revenue and Customs (with Sarah Smith), 2009. Link
- "Distributional Conflict, Voluntarism and Segregation,” (with Ignatius Horstmann), Economic Journal 118 (2008): 427-453.
- “Can Private Giving Promote Economic Segregation?” (with Ignatius Horstmann and Al Slivinski), Journal of Public Economics 91 (2007): 1095-1118.
- “The Political Economy of Policy Centralisation: Direct Versus Representative Democracy,” (with Michela Redoano), Journal of Public Economics 88 (2004): 799-817.
- “Optimal Design of Transfer Pricing Rules: A Non-Cooperative Approach,” (with Pascalis Raimondos-Moeller), Oxford Economic Papers 54 (2002): 230-246.
- “Can International Capital Tax Evasion Explain the Foreign Tax Credit Puzzle?” Canadian Journal of Economics (2001) 34: 465-480.
- “Tiebout with Politics: Capital Tax Competition and Constitutional Choices,” (with Carlo Perroni), Review of Economic Studies 68 (2001): 133-154.
- “Why are Tax Expenditures for Giving Embodied in Fiscal Constitutions?” Journal of Public Economics 75 (2000): 365-387.
- “Tax Incentives for Extraction and Recycling of Basic Materials in Canada,” Fiscal Studies 20 (2000): 451-477.
- “Implementing Tax Coordination,” (with Amrita Dhillon and Carlo Perroni), Journal of Public Economics 72 (1999): 243-268.
- “Scale Economies and Cross-Border Shopping,” International Tax and Public Finance 6 (1999): 89-99.
- “Interjurisdictional Tax Competition: A Political Economy Perspective,” (with Carlo Perroni), in A. Razin and E. Sadka (eds.), The Economics of Globalisation: Policy Perspectives from Public Economics, Cambridge University Press (1999).
- “Measuring Effective Tax Rates in the Presence of Multiple Inputs: A Production Based Approach,” (with Kenneth McKenzie and Jack Mintz), International Tax and Public Finance 4 (1997): 337-359.
- “Tax Incentives for Charities in Canada,” (research assistance by Ben Cherniavsky and Roy Hogg), Canadian Policy Research Networks Working Paper No. 03 (1997).
- “Differential Taxation of Canadian and US Passenger Transportation,” (with Kenneth McKenzie and Jack Mintz), in Directions: The Final Report of the Royal Commission on National Passenger Transportation (1997).
I am mainly an applied theoretical public economist who has a longstanding interest in issues that concern public policy, the economics of information, social networks, public goods, charity and property rights. I am particularly interested in understanding more about how public policy should be directed towards the social economy and how competitive forces shape the sector. My recent theoretical research on the structure of social groups, information transmission and private provision of public goods received quite a bit of attention in the press (e.g. Times of India and the Guardian) and I occasionally blog and tweet. Other recent projects— theoretical and applied—relate to the effects of social group structures and information transmission on the behaviour of individuals and groups, motives for giving, competition in the third sector, and analysis of various public policy prescriptions relating to the private provision of public goods. My research activities have been funded by the ESRC, the Social Sciences and Research Council of Canada, the British Academy, the European Research Council (Marie Curie program), HM Treasury and HM Revenue and Customs.