Inequality and philanthropy: High-income giving in the United States 1917–2012

  • May 2026
  • Paper / Report
  • Publisher : ScienceDirect
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This study examines high-income charitable giving in the USA from 1917 to 2012, revealing an inverse relationship between donations and income inequality. This finding contradicts prevailing theories suggesting increased giving with rising inequality. The negative correlation persists even when controlling for other variables, both nationally and at the state level. The research suggests that low payout ratios of foundations and endowed charities, combined with this inverse relationship, may perpetuate rather than alleviate inequality over time and across different regions.

Author(s) :

Nicolas J.Duquette

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Corporate social responsibility

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