Professor of Economics, Head of the Economics Department at the University of Birmingham and Editor of International Tax and Public Finance


The economics of charitable giving, fundraising and philanthropy; public economics; social data science; international tax; political economy; and microeconomic theory

Follow me on Twitter @KimberleyScharf



The Definition, Measurement, and Evaluation of Tax Expenditures and Tax Relief, (with Nigar Hashimzade, Chris Heady, Gareth Myles, and Lynne Oates), ESRC Tax Administration Research Centre Briefing Report, National Audit Office, June 2014.

Impure Pro-Social Motivation in Charity Provision: Warm Glow Charities and Implications for Public Funding, Journal of Public Economics 114, June 2014: 50-57. 

Private Provision of Public Goods and Information Diffusion in Social Groups, International Economic Review 55, November 2014: 1019-1042.

Contextual Variety, Internet-of-Things and the Choice of Tailoring Over Platform, (with Irene Ng, Ganna Pogrebna and Roger Maull), International Journal of Production Economics 159 January 2015: 76-87. 

The Price Elasticity of Charitable Giving: Does the Form of Tax Relief Matter? (with Sarah Smith), International Tax and Public Finance 22, April 2015: 330-352. 

Relational Altruism and Giving in Social Groups, (with Sarah Smith), Journal of Public Economics 141, September 2016: 1-10.

The Tax Treatment of Charitable Contributions in the UK, (with Sarah Smith) in Charitable Giving and Tax Policy: A Historical and Comparative Perspective, (Gabrielle Fack & Camille Landais eds.), Oxford University Press, September 2016.

Online Fundraising - the Perfect Ask? (with Abigail Payne & Sarah Smith), Social Economics, (Joan Costa-Font & Mario Macis eds.), MIT Press, Cambridge, Massachusetts, 2017.

Donations to Disaster Appeals, (with Mark Ottoni-Wilhelm & Sarah Smith), forthcoming in The Economics of Philanthropy, (Kimberley Scharf & Mirco Tonin eds.), MIT Press, Cambridge, Massachusetts, 2018.


Does Size Also Matter for Charities? (with Carlo Perroni and Janne Tukiainen), forthcoming in the Journal of Public Economics, 2019.

Are Donors Afraid of Core Costs? Economies of Scale and Contestability in Charity Markets, (with Carlo Perroni, Ganna Pogrebna and Sarah Sandford), forthcoming in the Economic Journal, 2019.

Non-discriminatory Donation Relief and Strategic Commitment Under Political Competition, (with Monica Giovanelli, Carlo Perroni and Al Slivinski), forthcoming in the European Journal of Political Economy 2019.

More Giving or More Givers? The Effects of Tax Incentives on Charitable Donations in the UK, (with Miguel Almunia and Ben Lockwood), CEPR Discussion Paper 12191, Latest version January 2018.

Lift and Shift: The Effect of Fundraising Interventions in Charity Space and Time, (with Mark Ottoni-Wilhelm and Sarah Smith), CEPR Discussion Paper 12338, September 2017.


Great launch event for the National Audit Office-University of Birmingham Tax Centre. Learn more in this press release  and visit our webpage - 

NAO-UoB Tax Centre

So happy to be invited to be on the Advisory Group for the Charities Tax Commission https://twitter.com/KimberleyScharf/status/942878109593939968

Loved speaking to the 6th formers on December 1st at the Ark Academy St Albans in Birmingham. 

Really enjoyed participating in the "Gigs and Robots" panel on November 14th  at #economicsfest, part of the Bristol Festival of Ideas. Here's the link to the Slaughterbots video (scary stuff).

I am one of the speakers with the Training Partnership on "Secrets of Charitable Giving and Social Networks" at  Warwick University on November 14, 2017 and in London on November 27, 2017

Here is the link to the September 2016 VoxEU Article on Peer-to-Peer Fundraising

Lessons to learn about the EU Referendum - our 2004 published academic research showed that “Leave” would be a more likely outcome than “Remain” under a Referendum in comparison with delegation of decision to an elected politician. “The Political Economy of Policy Centralization Direct Versus Representative Democracy”, joint with Michela Redoano, Journal of Public Economics 88, March 2004: 799-817.

My contribution to the Oct 2016 APPG on Responsible Tax is here

I was on the panel, "The Alternative to Banking: From Sharia to the Credit Union," at  Kilkenomics 2016 - the world's first economics and comedy festival!

Google Tax Row - It's All About the Base (update February 11, 2016) on my old Warwick University Blog

Slides presented during my Keynote Lecture for the Fifth Workshop on Foundations, Torino, October 15, 2015 

See the December 14, 2015 Wall Street Journal article that talks about my research on Tax Incentives for Giving



Kimberley Scharf

Professor of Economics

Director, NAO-Birmingham Tax Centre

Editor-in-Chief, International Tax and Public Finance

Department of Economics

JG Smith Building

University of Birmingham



B15 2TT

United Kingdom