Can Tax-Subsidies for Charitable Donations Foster Accessibility to Fresh Goods?

Leveraging government tax incentives to prompt corporate social responsibility (CSR) has gained considerable popularity over the last decade. However, the consequences of such incentives on retailers and society may be subtle. This paper sheds light on the effectiveness of government tax deductions for charitable donations in enhancing society's welfare. We incorporate the U.S. government tax deduction policy for food donations into the …