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Corporate philanthropy in the United Kingdom

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Abstract

The increasing demands placed on private welfare services and calls for business to fulfil its social responsibilities have heightened interest in corporate charitable donations in the United Kingdom. Adjustments to the corporation tax system have been made to encourage companies to give more. The article outlines the legal and fiscal background to company giving, examines its magnitude and reports on a survey of company practice.

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Authors and Affiliations

  1. Templeton College, The Oxford Centre for Management Studies, OX1 5NY, Kennington, Oxford, U.K.

    Christopher J. Cowton

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  1. Christopher J. Cowton
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Christopher J. Cowton is a Research Fellow of Templeton College, The Oxford Centre for Management Studies. His main research interests are in accounting, which he teaches on the College's executive programs and to Oxford University undergraduates and postgraduates. He is the author of a recent research monograph on the disclosure of corporate charitable donations.

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Cowton, C.J. Corporate philanthropy in the United Kingdom. J Bus Ethics 6, 553–558 (1987). https://doi.org/10.1007/BF00383746

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  • DOI: https://doi.org/10.1007/BF00383746

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