• No se han encontrado resultados

SOFTWARE IMPLEMENTADO.

3.4. ANALISIS DE COSTOS DEL PROTOTIPO

3.4.1. COSTOS REFERENCIALES DEL PROYECTO

Andreoni, J. (1990). Impure altruism and donations to public goods: A theory of warm glow giving. Economic Journal, 100(401), 464-77.

Andreoni, J. (2017). The benefits and costs of donor-advised funds. Cambridge, MA: National Bureau of Economic Research.

Andreoni, J., & Miller, J. (2002). Giving according to GARP: An Experimental test of consistency of preferences for altruism. Econometrica, 70 (2), 737-753.

Andreoni, J., Payne, A. A. (2003). Do government grants to private charities crowd out giving or fund-raising? American Economic Review, 93(3), 792–811.

Arnsberger, P. (2012). Nonprofit charitable organizations and donor-advised funds 2012. Statistics of Income. Washington, DC: Internal Revenue Service.

Arnsberger, P. (2016). Donor-advised funds: An overview using IRS data. Washington, DC: Internal Revenue Service.

Auten, G. E., Sieg, H., & Clotfelter, C. T. (2002). Charitable giving, income, and taxes: An analysis of panel data. The American Economic Review, 92 (1), 371-382. Batson, C. D. (1994). Why act for the public good? Four answers. Personality and Social

Psychology Bulletin, 20, 603-610.

Bekkers, R., & Wiepking, A. (2011) A literature review of empirical studies of philanthropy: Eight mechanisms that drive charitable giving. Nonprofit and Voluntary Sector Quarterly 40(5), 924–973.

Bekkers, R., & Wiepking, P. (2011). A literature review of empirical studies of

philanthropy: eight mechanisms that drive giving. Nonprofit and Voluntary Sector Quarterly, 40(5), 924-973.

Berman, J. Z., & Small, D. A. (2012). Self-interest without selfishness: The hedonic benefit of imposed self-interest. Psychological Science, 23(10), 1193-1199. Berman, L. C. (2015). Donor advised funds in historical perspective. Boston College Law

Forum on Philanthropy and the Public Good, 1, 5-27.

Bies, A. L. (2010). Evolution of nonprofit self-regulation in Europe. Nonprofit and Voluntary Sector Quarterly 39(6), 1057–1086.

Bill & Melinda Gates Foundation. (2017). Who we are: Annual report 2016. Retrieved from gatesfoundation.org: https://www.gatesfoundation.org/Who-We-

Are/Resources-and-Media/Annual-Reports/Annual-Report-2016

Bolton, N., & Schwinn, E. (2008, May 29). Growing concerns and assets. The Chronicle of Philanthropy. Retrieved from https://www.philanthropy.com/issue/2017/05-02 Breman, A. (2011). Give more tomorrow: Two field experiments on altruism and

intertemporal choice. Journal of Public Economics, 95, 1349-1357.

Brody, E. (2006). The legal framework for nonprofit organizations. In Powell W. W. & Steinberg, S. (Eds.) The nonprofit sector: A research handbook (pp. 243-266). New Haven, CT: Yale University Press.

Brooks, A. C. (2007). Income tax policy and charitable giving. Journal of Policy Analysis and Management, 26(3), 599-612.

Brostek, M. (2006). Collecting more data on donor-advised funds and supporting organizations could help address compliance challenges. Washington, DC: Government Accountability Office.

Burbidge J. B., Magee, L., & Robb, A. L. (1988) Alternative transformations to handle extreme values of the dependent variable. Journal of the American Statistical Association, 83(401), 123-127.

Bureau of Labor Statistics. (2017). Data bases, tables, and calculators by subject. Retrieved from https://data.bls.gov/timeseries/LNS14000000

Callahan, D. (2017). The givers: Wealth, power, and philanthropy in a new gilded age. New York: Alfred A. Knopf.

Cboe. (2017). Cboe Global Markets, Inc. Retrieved from

www.cboe.com/micro/buywrite/monthendpricehistory.xls

Chronicle of Philanthropy. (2009, August 20). Fees vary greatly at organizations that operate donor-advised funds. The Chronicle of Philanthropy. Retrieved from https://www.philanthropy.com/specialreport/the-philanthropy-400-and-the-n/158 Ciconte, B. L., & Jacob, J. G. (2009). Fundraising basics. Boston: Jones and Bartlett. Colinvaux, R. (2017). Donor-advised funds: Charitable spending vehicles for 21st

century philanthropy. Washington Law Review, 92 (39), 39-85.

Colinvaux, R. (2018). Defending place-based philanthropy by defining the community foundation. Brigham Young University Law Review, 2018(1), pp. 1-55.

Dagher, V. (November 14, 2017). Donor-advised funds gaining assets—and fans. The Wall Street Journal. Retrieved from https://www.wsj.com/articles/donor-advised- funds-gaining-assetsand-fans-1510668001

Daniels, A. (2015, October 23). Role of donor-advised funds prompts heated debate. The Chronicle of Philanthropy. Retrieved from

https://www.philanthropy.com/article/Role-of-Donor-Advised-Funds/233916 Daniels, A., & Lindsay, D. (2016, November). Donor-advised funds reshape the

philanthropy landscape. The Chronicle of Philanthropy, pp. 26-32.

Daniels, A., & Lindsay, D. (2016b, November). Flush with $51 billion, donor-advised funds face payout questions. The Chronicle of Philanthropy, pp. 30-31.

Deb, P., Wilhelm, M. O., Rooney, P. M., & Brown, M. S. (2003). Estimating charitable deductions in Giving USA. Nonprofit and Voluntary Sector Quarterly, 32(4), 548-567.

Dove, K. E., Spears, A. M., & Herbert, T. W. (2002). Conducting a successful major gifts & planned giving program. San Francisco: Jossey-Bass.

Duquette, N. J. (2018). Founders’ fortunes and philanthropy: A history of the us charitable contribution income tax deduction for the entrepreneurially wealthy. Working Paper. Presented at ARNOVA Conference, Austin, TX, November 15, 2018.

Ebeling, A. (2018, December 27). More power with your pay: A millennial-friendly charity platform is transforming corporate giving. Forbes. Retrieved from: https://www.forbes.com/sites/ashleaebeling/2018/12/27/more-power-with-your-

pay-a-millennial-friendly-charity-platform-is-transforming-corporate- giving/#4d92c655333a

Eckel, C. C., & Grossman, P. J. (2003). Rebate versus matching: Does how we subsidize charitable contributions matter? Journal of Public Economics, 87(3), 681–701. Eckel, C. C., & Grossman, P. J. (2008). Subsidizing charitable contributions: a natural

field experiment comparing matching and rebate subsidies. Experimental Economics, 11(3), 234-252.

Eckel, C. C., Herberich, D. H., & Meer, J. (2014). A field experiment on directed giving at a public university. Journal of Behavioral and Experimental Economics, 66(C), 66-71.

Fidelity Charitable. (2017). 2017 Giving Report. Retrieved from https://www.fidelitycharitable.org/docs/giving-report-2017.pdf

Forbes. (2016, December 14). Top Ten Charities in America 2016. Retrieved from: www.forbes.com/sites/williampbarrett/2016/12/14/the-largest-u-s-charities-for- 2016/

Freemont-Smith, M. (2003). Governing nonprofit organizations: Federal and state law and regulation. Cambridge, MA: Harvard University Press.

Frey, B. S., & Meier, S. (2004). Pro-social Behavior in a Natural Setting. Journal of Economic Behavior and Organization, 54, 65-88.

Frumkin, P. (1998). The long recoil from regulation: Private philanthropic foundations and the Tax Reform Act of 1969. American Review of Public Administration 28(3), 266-286.

Frumkin, P. (2006). Strategic giving: The art and science of philanthropy. Chicago: University of Chicago Press.

Gelles, D. (Aug 3, 2018). How tech billionaires hack their taxes with a philanthropic loophole. The New York Times. Retrieved from

https://www.nytimes.com/2018/08/03/business/donor-advised-funds-tech- tax.html

Giving USA Foundation. (2017). Giving USA: The Annual Report on Philanthropy for the Year 2016. Chicago: Giving USA Foundation.

Giving USA Foundation. (2018). Giving USA Special Report. The Data on Donor- Advised Funds: New Insights You Need to Know. Chicago: Giving USA Foundation.

Goswami, I., & Urminsky, O. (2016). When should the ask be a nudge? The effect of default amounts on charitable donations. Journal of Marketing Research, LIII, 829-846.

Hale, K. (2013). Understanding nonprofit transparency: The limits of formal regulation in the American nonprofit sector. International Review of Public Administration 18(3)

Hall, P. D. (2006). A historical overview of philanthropy, voluntary associations, and nonprofit organizations in the united states, 1600–2000. In Powell W. W. & Steinberg, S. (Eds.) The nonprofit sector: A research handbook (pp. 32-65). New Haven, CT: Yale University Press.

Harbaugh, W. T., Mayr, U., & Burghart, D. R. (2007). Neural responses to taxation and voluntary giving reveal motives for charitable donations. Science, 316(5831), 1622-1625.

Heist, H. D. & Vance-McMullen, D. (2019). Understanding donor-advised funds: How grants flow during recessions. (Working paper). Retrieved from

https://repository.upenn.edu/cgi/viewcontent.cgi?article=1207&context=spp_pape rs

Huck, S., & Rasul, I. (2010). Transactions costs in charitable giving: Evidence from two field experiments. The B.E. Journal of Economic Analysis & Policy 10(1), 31-31. Huff, C., & Tingley, D. (2015). “Who are these people?” Evaluating the demographic

characteristics and political preferences of MTurk survey respondents. Research and Politics, September, 1-12.

Hussey, M. J. (2010). Avoiding misuse of donor-advised funds. Cleveland State Law Review, 58, 60-96.

Kahneman, D., Knetsch, J. L., & Thaler, R. (1991). Anomalies: The endowment effect, loss aversion, and status quo bias. The Journal of Economic Perspectives, 5(1), 193-206.

Karlan, D., & List, J. A. (2007). Does price matter in charitable giving? Evidence from a large-scale natural field experiment. The American Economic Review, 97(5), 1774-1793.

Kemmelmeier, M., Jambor, E. J., & Letner, J. (2006). Individualism and good works: Cultural variation in giving and volunteering across the United States. Journal of Cross-Cultural Psychology, 37, 327-344.

Kessler, J. B., Milkman, K. L., & Zhang, C. Y. (2017, June 28). Getting the rich and powerful to give. Working Paper. Retrieved from

https://ssrn.com/abstract=2994367

King, G. (1997). A solution to the ecological inference problem: Reconstructing

individual behavior from aggregated data. Princeton University Press: Princeton, NJ.

Knoepfle, T. W. (2009). The Pension Protection Act of 2006: A misguided attack on donor-advised funds and supporting organizations. Florida Tax Review, 9(4), 221- 263.

Lindsay, D., Olson-Phillips, P., & Stiffman, E. (2016, October 27). Fidelity Charitable pushes United Way out of top place in ranking of the 400 U.S. charities that raise the most. The Chronicle of Philanthropy. Retrieved from

https://www.philanthropy.com/article/Fidelity-Charitable-Knocks/238167

List, J. (2011). The market for charitable giving. Journal of Economic Perspectives 25(2), 157–180

List, J. A., & Peysakhovich, Y. (2011). Charitable donations are more responsive to stock market booms than busts. Economic Letters, 1(10), 166-169.

MacKinnon, J. G. & Magee, L. (1990) Transforming the dependent variable in regression models. International Economic Review 31(2), 315-39.

Macroeconomic Advisers. (2017). Monthly GDP. Retrieved from http://www.macroadvisers.com/monthly-gdp/

Madoff, R. (2014, January 13). 5 myths about payout rules for donor-advised funds. The Chronicle of Philanthropy. Retrieved from

https://www.philanthropy.com/article/5-Myths-About-Payout-Rules-for/153809 Madoff, R. D. (2016a). When is philanthropy? How the tax code’s answer to this has

given rise to donor-advised funds and why it’s a problem. In R. Reich, C. Cordelli, & L. Berholz (Eds.) Philanthropy in democratic society (pp. 158-177). Chicago: University of Chicago Press.

Madoff, R. (2016b, October 27). Charities and taxpayers deserve more from donor- advised funds. The Chronicle of Philanthropy. Retrieved from

https://www.philanthropy.com/article/Opinion-Charities-and/238202

McMahon, E. S. (2011). Report to congress on supporting organizations and donor advised funds. Washington, DC: Department of the Treasury.

Meer, J. (2014) Effects of the price of charitable giving: Evidence from an online crowdfunding platform. Journal of Economic Behavior & Organization, 103, 113-124.

National Christian Foundation. (2017). The essential guide to NCF's giving solutions. Retrieved from https://www.ncfgiving.com/download/2371

National Philanthropic Trust. (2017). 2017 Donor-advised fund report. Jenkintown, PA: National Philanthropic Trust.

National Philanthropic Trust. (2018). 2018 Donor-advised fund report. Jenkintown, PA: National Philanthropic Trust.

Oliner, S. (2002). Extraordinary acts of ordinary people: Faces of heroism and altruism. In S. G. Post, L. G. Underwood, J. P. Schloss, & W. B. Hurlburt (Eds.), Altruism

& altruistic love: Science, philosophy, & religion in dialogue (pp. 123-150). New York: Oxford University Press.

Olsen-Phillips, P. (June 15, 2016). IRS unleashes flood of searchable data. The Chronicle of Philanthropy. Retrieved from https://www.philanthropy.com/article/IRS- Unleashes-Flood-of/236822

Organisation for Economic Cooperation and Development. (2017). Consumer Confidence index. Retrieved from https://data.oecd.org/leadind/consumer-confidence-index- cci.htm

Paolacci, G., Chandler, J., & Ipeirotis, P. (2010). Running Experiments on Amazon Mechanical Turk. Judgement and Decision Making, 5(5), 411-419.

Parth, D., Wilhelm, M. O., Rooney, P. M., & Brown, M. S. (2003). Estimating charitable deductions in Giving USA. Nonprofit and Voluntary Sector Quarterly, 32(4), 548-567.

Pence, K. M. (2006). The role of wealth transformations: An application to estimating the effect of tax incentives on saving. The BE Journal of Economic Analysis & Policy, 5(1).

Perry, S. (2013, June 17). The stubborn 2% giving rate: Even as more fundraisers seek donations, Americans don’t dig deeper. The Chronicle of Philanthropy. Retrieved from https://www.philanthropy.com/article/The-Stubborn-2-Giving-Rate/154691 Reich, R., & Wimer, C. (2012). Charitable giving and the great recession. Retrieved from

https://web.stanford.edu/group/recessiontrends/cgi-

Rogers, T., Bazerman, M.H., 2008. Future lock-in: Future implementation increases selection of ‘should’ choices. Organizational Behavior and Human Decision Processes, 106(1), 1–20.

Rooney, P. (2017, November). Have donor-advised funds and other philanthropic innovations changed the flow of giving in the united states? Nonprofit Quarterly. Retrieved from https://nonprofitquarterly.org/2017/11/07/have-donor-advised- funds-and-other-philanthropic-innovations-changed-the-flow-of-giving-in-the- united-states/

Rubin, R. (February 1, 2018). Charity funds take off as tax law reshapes giving:

Households open donor-advised investment vehicles to benefit from deductions. The Wall Street Journal. Retrieved from https://www.wsj.com/articles/charity- funds-take-off-as-tax-law-reshapes-giving-1517502089

Schroeder, D. A., Penner, L. A., Dovidio, J. F., & Piliavin, J. A. (1995). The psychology of helping and altruism. New York: McGraw-Hill.

Sheehan, K. B., & Pittman, M. (2016). Amazon's Mechanical Turk for Academics. Irvine, CA: Melvin & Leigh, Publishers.

Sherlock, M. F., & Gravelle, J. G. (2012). An analysis of charitable giving and donor advised funds. Congressional Research Service, July 11 (R4259).

Simonson, I., & Tversky, A. (1992). Choice in context: Tradeoff contrast and

extremeness aversion. Journal of Marketing Research, 29 (August), 281-295. The Economist (2017, March 23). A philanthropic boom: “donor-advised funds.” The

Economist. Retrieved from https://www.economist.com/finance-and- economics/2017/03/23/a-philanthropic-boom-donor-advised-funds

The Fundraising School. (2010). Principles and techniques of fundraising. Indianapolis, IN: Lilly Family School of Philanthropy at Indiana University.

Tiehen, L. (2001). Tax policy and charitable contributions of money. National Tax Journal (54), 707-723.

Van de Vliert, E., Huang, X., & Levine, R. V. (2004). National wealth and thermal climate as predictors of motives for volunteer work. Journal of Cross-Cultural Psychology, 35, 62-73.

Weinstein, N., & Ryan, R. M. (2010). When helping helps: Autonomous motivation for prosocial behavior and its influence on well-being for the helper and recipient. Journal of Personality and Social Psychology, 98, 222-244.

Welzel, C. (2010). How selfish are self-expression values? A civicness test. Journal of Cross-Cultural Psychology, 41(2), 152-174.

Zarghamee, H. S., Messer, K. D., Fooks, J. R., Schulze, W. D., Wu, S., & Yan, J. (2017). Nudging charitable giving: Three field experiments. Journal of Behavioral and Experimental Economics, 66, 137-149.

Documento similar