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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 |
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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