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Kimberley Scharf


About me:

I am Professor of Economics at Warwick University but am on sabbatical. This year I am spending my time as Visiting Scholar at the National Audit Office and Visiting Professor at the London School of Economics and Political Science.

My main research interests are in the areas of:

  • Public Economics
  • Political Economy
  • Applied Microeconomic Theory

My Curriculum Vitae is here


  • Google Tax Row - It's All About the Base (update February 11, 2016) on my Blog
  • Slides of my Keynote Lecture for the Fifth Workshop on Foundations, Torino, October 15, 2015 (PDF Document)
  • See this December 14, 2015 Wall Street Journal article that talks about my research on Tax Incentives for Giving

Publications (2014-present):

  • Relational Warm Glow and Giving in Social Groups, (with Sarah Smith), forthcoming in the Journal of Public Economics, 2016. (Impact Factor: 1.581) (PDF Document)
  • Private Provision of Public Goods and Information Diffusion in Social Groups, International Economic Review 55, November 2014: 1019-1042. (Impact Factor: 1.21) doi
  • Impure Pro-Social Motivation in Charity Provision: Warm Glow Charities and Implications for Public Funding, Journal of Public Economics 114, June 2014: 50-57. (Impact Factor: 1.581) doi

  • The Price Elasticity of Charitable Giving: Does the Form of Tax Relief Matter? (with Sarah Smith), International Tax and Public Finance 22, April 2015: 330-352. (Impact Factor: 1.181) doi

  • 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), International Journal of Production Economics 159, January 2015: 76-87. (Impact Factor: 2.752) doi 

Other Recent Publications (2014-present):

  • Online Fundraising – the Perfect Ask? (with Abigail Payne and Sarah Smith), CAGE Working Paper Number 194/2014; forthcoming in Social Economics, MIT Press, November 2016. (PDF Document)

  • The Tax Treatment of Charitable Contributions in the UK, (with Sarah Smith) forthcoming in Charitable Giving and Tax Policy: A Historical and Comparative Perspective (G. Fack & C. Landais eds), Oxford University Press, September 2016. (PDF Document)

  • The Definition, Measurement, and Evaluation of Tax Expenditures and Tax Reliefs, (with Nigar Hashimzade, Chris Heady, Gareth Myles, and Lynne Oates), ESRC Tax Administration Research Centre Briefing Report, National Audit Office, June 2014. (PDF Document)

Working Papers:

  • "One or a Million? The Impact of Donor Wealth on the Crowdfunding Campaign in the Presence of Competition Among Charities," (with Carlo Perroni and Ganna Pogrebna), mimeo, June 2016.
  • "The Price Elasticity of Charitable Donations: Evidence from UK Tax Records," (with Miguel Almunia and Ben Lockwood), mimeo, June 2016. Slides are here.
  • "Do Disaster Appeals Reduce Other Donations? Evidence From the UK," (with Mark Ottoni-Wilhelm and Sarah Smith), mimeo, June 2016. Slides are here.
  • "Does Size Matter Also for Charities?" (with Carlo Perroni and Janne Tukiainen), mimeo, June 2015.
  • "Rational Inattention to Subsidies for Charitable Contributions," (with Sarah Smith), IFS Working Paper Number 2010.1007, July 2013 (first draft October 2009).

  • "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.