- رحیمی بروجردی، علیرضا (1391). اقتصاد اخلاقی. تهران: نور علم
- ریاحی سامانی، نادر (1394). وقف و اقتصاد. وقف میراث جاویدان، 23(91 و 92)،27-54.
- شعبانی، زهرا (1393). تبیین مدل نوع‌دوستی خیرین مدرسه‌ساز در ده سال اخیر (1390-1380). دو فصلنامه علمی ـ پژوهشی تربیت اسلامی، 9(19)، 94-67.
- شفیعی، سعیده(1389)، بررسی آثار کمکهای خیریه بر درآمدهای مالیاتی با استفاده از تجربه سایر کشورها، مجموعه مقالات سومین همایش مالیاتهای اسلامی،انتشاراتدانشگاهمفید، 108-95.
- عرب مازار، عباس و زایر، آیت (1390). ارائه الگویی برای حمایت مالیاتی از کمکهای خیریه در ایران (بازنگری ماده 172 ق.م.م با رویکرد اعتبار مالیاتی). پژوهشنامه مالیات، 19(11)، 36-9.
- گیلک حکیمآبادی، محمدتقی (1389). انگیزه‌های مالیاتی و کمکهای خیریه در ایران. مجموعه مقالات سومین همایش مالیاتهای اسلامی ، انتشاراتدانشگاهمفید، 68-55.
- مزیکی،عباسوزاهدی، محمدمهدی(1390).راهکارافزایشکاراییمعافیتخیرین،مجموعهمقالات سومین همایش مالیاتهای اسلامی،انتشاراتدانشگاهمفید، 58-45.
- Andreoni, J. (2006). Philanthropy. Handbook of the economics of giving, altruism and reciprocity, 2, 40-59
- Andreoni, J. (2015). Charity and Philanthropy, Economics of A2 - Wright, James D International Encyclopedia of the Social & Behavioral Sciences (Second Edition), pp. 358-363.
- Arabmazar, A., & Zayer, A. (2011). A Model of Tax Support on Charitable Giving in Iran (A Revision of Article 172 of Direct Tax Act with Tax Credit Approach). Journal of Tax Research, 19(11), 9-36 (In Persian)..
- Boris, E. T., Cordes, J. J., Soto, M., & Todar, E. J. (2010). An Analysis of Potential Tax Incentives to Increase Charitable Giving in Puerto Rico. Int'l J. Civ. Soc'y L., 8, pp 39-48.
- Burke, P. (2005). History and social theory. Polity.
- CHANG, W. C. (2005). Determinants of donations: Empirical evidence from Taiwan. The Developing Economies, 43(2), 217-234.
- Duquette, N. J. (2019). Do share-of-income limits on tax-deductibility of charitable contributions affect giving?. Economics Letters, 174, 1-4.
- Eisenberg, N. (1989). The roots of prosocial behavior in children. Cambridge University Press, pp 15-25.
- Feldstein, M., & Taylor, A. (1976). The income tax and charitable contributions. Econometrica: Journal of the Econometric Society, 10-22
- Frankel, J. A., & Rose, A. K. (1996). Currency crashes in emerging markets: An empirical treatment. Journal of international Economics, 41(3), 351-366.
- Gilak Hakim Abadi, M. (2011). Tax incentives and charitable donations in Iran. Proceedings of the Third conference of Islamic Taxes. Mofid University Press, 55-68 (In Persian).
- Götz, N. (2015). ‘Moral economy’: its conceptual history and analytical prospects. Journal of Global Ethics, 11(2), 147-162.
- Kao, C. (1999). Tests of dividend signaling using the Marsh-Merton model: a generalized friction approach. Journal of Business, 45-68.
- Levin, A., Lin, C. F.,. (1992). Unit root tests in panel data: asymptotic and finite-sample properties. Journal of econometrics, 108(1), 1-24.
- Maziki, A., & Zahedi, M. (2011). Solution to increase the efficiency of charity exemptions. Proceedings of the Third conference of Islamic Taxes. Mofid University Press, 45-58 (In Persian)..
- Oh, S. H., (1996). Differential expression of bone morphogenetic proteins in the developing vestibular and auditory sensory organs. The Journal of neuroscience, 16(20), 64-75.
- Rahimi Boroujerdi, A. (2012). Moral Economics, Tehran (In Persian).
- Reyahie Samani, N. (2015). Dedication and Economics, Dedication to the eternal heritage, 23 (91 &92), 27-54 (In Persian).
- Rosen, K. T. (1989). The Mortgage Interest Tax Deduction and Home Ownership. UC Berkeley: Fisher Center for Real Estate and Urban Economics. Retrieved from https://escholarship.org/uc/item/2zx5348d.
- Ø Shabani, Z. (2015). The humanitarianism of charity NGOs for school builders in the last decade. Semi-annual Journal of Islamic Education, 9(19), 67-94 (In Persian).
- Shafiee, S. (2011). Investigating the effects of charitable donations on tax revenues using the experience of other countries. Proceedings of the Third conference of Islamic Taxes. Mofid University Press, 95-108 (In Persian).
- Tazhitdinova, A. (2018). Reducing evasion through self-reporting: Evidence from charitable contributions. Journal of Public Economics, 165, 31-47.
- Werfel, S. H. (2018). Does charitable giving crowd out support for government spending?. Economics Letters, 171, 83-86.
- Westerdahl, S. (1997). Contribution of the social economy to local employment (II). Anuario de estudios cooperativos, (1), 321-378.
- Wolf, C. (1993). Markets or governments: Choosing between imperfect alternatives. Mit Press, 33-50
- Wu, D. K. (1996). Differential expression of bone morphogenetic proteins in the developing vestibular and auditory sensory organs. The Journal of neuroscience, 16(20), 63-75.
|
