| 来源类型 | Working Paper |
| 规范类型 | 报告 |
| DOI | 10.3386/w27163 |
| 来源ID | Working Paper 27163 |
| Robbing Peter to Pay Paul: Understanding How State Tax Credits Impact Charitable Giving | |
| Chandrayee Chatterjee; James C. Cox; Michael K. Price; Florian Rundhammer | |
| 发表日期 | 2020-05-18 |
| 出版年 | 2020 |
| 语种 | 英语 |
| 摘要 | Donations to charity are widely encouraged by policymakers through targeted tax incentives such as tax credits for contributions only to qualifying causes. We use a framed field experiment to test how the largest such program, Arizona’s state income tax credit for donations to qualifying charities, affects donation decisions in a modified dictator game. In the experiment, we randomize whether subjects receive detailed information about the tax credit program prior to selecting potential recipients and completing the allocation task. We also vary the number of charities that subjects can select as recipients along with the (tax-credit) qualifying vs. non-qualifying composition of the choice set. We find that average giving is unaffected by the information provision and composition of the choice set. However, subjects direct significantly more funds towards qualifying charities when provided information about the tax program; an effect that is enhanced when subjects select multiple recipients from lists that contain a mixture of qualifying and non-qualifying organizations. Our results underline the importance of including a portfolio of choices when studying the impact of targeted incentives because this makes it possible to identify a central feature of our data: participants “rob Peter” (non-qualifying charities) “to pay Paul” (qualifying charities). |
| 主题 | Econometrics ; Experimental Design ; Public Economics ; Public Goods ; Industrial Organization ; Nonprofits |
| URL | https://www.nber.org/papers/w27163 |
| 来源智库 | National Bureau of Economic Research (United States) |
| 引用统计 | |
| 资源类型 | 智库出版物 |
| 条目标识符 | http://119.78.100.153/handle/2XGU8XDN/584836 |
| 推荐引用方式 GB/T 7714 | Chandrayee Chatterjee,James C. Cox,Michael K. Price,et al. Robbing Peter to Pay Paul: Understanding How State Tax Credits Impact Charitable Giving. 2020. |
| 条目包含的文件 | ||||||
| 文件名称/大小 | 资源类型 | 版本类型 | 开放类型 | 使用许可 | ||
| w27163.pdf（874KB） | 智库出版物 | 限制开放 | CC BY-NC-SA | 浏览 | ||
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