This paper aims to update findings previously published by CAF in 2006 around international comparisons of charitable giving, and to provide an analysis of the relationship between GDP, tax and giving within a number of countries. The purpose of this paper is not to provide all the answers but merely to act as a document which will hopefully stimulate further discussion and understanding around this important issue. Throughout, it should be borne in mind that we have conducted the analysis amongst 24 countries. The key findings from this analysis of 24 countries are:
- The top four countries in terms of charitable giving by individuals as a percentage of GDP are the United States of America, New Zealand, Canada and the United Kingdom.
- Generosity is not restricted to the Western economies analysed, showing that giving can be a global phenomenon.
- Two of the BRICS countries (Russia and India) appear in the Top 10 of countries analysed, indicating the potential of transitional economies to be future leaders in providing charitable resources.
- There is no significant correlation between levels of taxation and government spending and the amount given to charity across all taxes looked at, with the exception of employer social security charges.
- There is a correlation between charitable giving and other aspects of giving such as volunteering time and helping a stranger backing up other data sources which have shown that those who volunteer their time are more likely to give monetarily to charity.