| 来源类型 | Discussion paper
|
| 规范类型 | 论文
|
| 来源ID | DP7760
|
| DP7760 Rational Inattention to Subsidies for Charitable Contributions |
| Kimberley Scharf; Sarah Smith
|
| 发表日期 | 2010-03-28
|
| 出版年 | 2010
|
| 语种 | 英语
|
| 摘要 | Recent evidence suggests that individuals do not always take notice of tax attributes when making their choices. This paper focuses on the case of tax relief for charitable contributions. Although a fully rational donor should view a matched payment to the receiving charity and a tax rebate of the same value as being fully equivalent, evidence from a survey shows that nominal donations are significantly more likely to adjust in response to a change in the tax rebate than to a corresponding change in the match. The patterns of responses across different donors that emerge from the survey cannot be readily explained by the presence of administrative costs or differential warm-glow effects, nor from the match being a more "shrouded" attribute in comparison with the rebate. Rather, we argue that these patterns are consistent with the predictions of a model of rational inattention, whereby a majority of individuals deliberately choose to process changes in the rebate while forgoing to process changes in the match. |
| 主题 | Public Economics
|
| 关键词 | Rational inattention
Salience
Subsidies for giving
Tax incentives
|
| URL | https://cepr.org/publications/dp7760
|
| 来源智库 | Centre for Economic Policy Research (United Kingdom)
|
| 资源类型 | 智库出版物
|
| 条目标识符 | http://119.78.100.153/handle/2XGU8XDN/536597
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推荐引用方式
GB/T 7714 |
Kimberley Scharf,Sarah Smith. DP7760 Rational Inattention to Subsidies for Charitable Contributions. 2010.
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