scholarly journals How can we improve tax incentives for charitable giving? Lessons from field experiments in fundraising

2021 ◽  
pp. 344-353
Author(s):  
Maja Adena
Keyword(s):  
Charitable Giving ◽  
Field Experiments ◽  
Tax Incentives

Nudging charitable giving: Three field experiments

2017 ◽  
Vol 66 ◽  
pp. 137-149 ◽  
Author(s):  
Homa S. Zarghamee ◽  
Kent D. Messer ◽  
Jacob R. Fooks ◽  
William D. Schulze ◽  
Shang Wu ◽  
...  
Keyword(s):  
Charitable Giving ◽  
Field Experiments

scholarly journals Price Elasticities of Charitable Giving across Donation Sectors in Canada: Is the Tax Incentive Effective?

2012 ◽  
Vol 2012 ◽  
pp. 1-6 ◽  
Author(s):  
Belayet Hossain ◽  
Laura Lamb
Keyword(s):  
Public Policy ◽  
Charitable Giving ◽  
Tax Incentives ◽  
Tax Credit ◽  
Credit System ◽  
Charitable Donation ◽  
Price Elasticities ◽  
Tax Incentive

The effectiveness of tax incentives on charitable donation expenditures in Canada is explored, and the analysis is extended to compare the effectiveness across different donation sectors. Price elasticities are estimated with data from the 2007 Canada Survey of Giving, Volunteering and Participating. Results suggest that specific charitable sectors are affected differently by Canada’s tax credit system. The findings have implications for public policy.

scholarly journals The watching eyes effect on charitable donation is boosted by fewer people in the vicinity

2016 ◽  
Vol 7 (2) ◽  
pp. 9-12
Author(s):  
Ryo Oda ◽  
Ryota Ichihashi
Keyword(s):  
Field Study ◽  
Charitable Giving ◽  
Field Experiments ◽  
Field Studies ◽  
Prosocial Behaviors ◽  
Charitable Donation ◽  
Charitable Donations ◽  
Large Groups

Previous field experiments have found that artificial surveillance cues facilitated prosocial behaviors such as charitable donations and littering. Several previous field studies found that the artificial surveillance cue effect was stronger when few individuals were in the vicinity; however, others reported that the effect was stronger in large groups of people. Here, we report the results of a field study examining the effect of an artificial surveillance cue (stylized eyes) on charitable giving. Three collection boxes were placed in different locations around an izakaya (a Japanese-style tavern) for 84 days. The amount donated was counted each experimental day, and the izakaya staff provided the number of patrons who visited each day. We found that the effect of the stylized eyes was more salient when fewer patrons were in the izakaya. Our findings suggest that the effect of the artificial surveillance cue is similar to that of “real” cues and that the effect on charitable giving may weaken when people habituate to being watched by “real” eyes. 

Tax Incentives and Charitable Giving: Evidence from New Survey Data

1987 ◽  
Vol 15 (4) ◽  
pp. 386-396 ◽  
Author(s):  
Eleanor Brown
Keyword(s):  
Survey Data ◽  
Price Elasticity ◽  
Charitable Giving ◽  
Tax Incentives ◽  
Data Set ◽  
Elasticity Estimate

A new survey data set is used to obtain estimates of the tax price elasticity of personal giving to tax-deductible charitable causes. Like other surveys, the data here yield a large elasticity estimate, roughly two and a half for a representative household when Tobit estimation is used. One hypothesis for the discrepancy between such large estimates and values close to unity found in tax data is that there is an “itemization effect” reflecting nonrandom selection in tax data; the Florida data do not support this hypothesis. Another explanation for the discrepancy between tax-file-based and survey-based estimates is that the standard use of OLS rather than Tobit biases the elasticity more in survey data, where many people report zero gifts. For the Florida data, using OLS increases the estimated elasticity by about 30%; while this effect cannot explain why the Florida data produce such large elasticities, it suggests that OLS estimates in earlier studies should be used with caution.

scholarly journals The Role of Theory in Field Experiments

2011 ◽  
Vol 25 (3) ◽  
pp. 39-62 ◽  
Author(s):  
David Card ◽  
Stefano DellaVigna ◽  
Ulrike Malmendier
Keyword(s):  
Economic Theory ◽  
Experimental Design ◽  
Charitable Giving ◽  
Field Experiments ◽  
Structural Parameters ◽  
Single Model ◽  
Model Studies ◽  
Model Based ◽  
Competing Models ◽  
Economics Journals

We classify all published field experiments in five top economics journals from 1975 to 2010 according to how closely the experimental design and analysis are linked to economic theory. We find that the vast majority of field experiments (68 percent) are Descriptive studies that lack any explicit model; 18 percent are Single Model studies that test a single model-based hypothesis; 6 percent are Competing Models studies that test competing model-based hypotheses; and 8 percent are Parameter Estimation studies that estimate structural parameters in a completely specified model. We also classify laboratory experiments published in these journals over the same period and find that economic theory has played a more central role in the laboratory than in the field. Finally, we discuss in detail three sets of field experiments—on gift exchange, on charitable giving, and on negative income tax—that illustrate both the benefits and the potential costs of a tighter link between experimental design and theoretical underpinnings.

Are Tax Incentives for Charitable Giving Efficient? Evidence from France

2010 ◽  
Vol 2 (2) ◽  
pp. 117-141 ◽  
Author(s):  
Gabrielle Fack ◽  
Camille Landais
Keyword(s):  
Quantile Regression ◽  
Family Size ◽  
Price Elasticity ◽  
Charitable Giving ◽  
Tax Incentives ◽  
Regression Estimator ◽  
Difference In Difference ◽  
Distributional Effects ◽  
Charitable Contributions ◽  
Censored Quantile Regression

This paper estimates the effect of tax incentives for charitable contributions in France. We focus on two reforms that increased the nonrefundable tax credit rate for charitable contributions by 32 percent. We use a difference-in-difference identification, comparing the evolution of contributions for groups of households with similar income, but different taxable status due to differences in family size. We control for censoring issues and investigate distributional effects using a three-step censored quantile regression estimator. We find that the price elasticity of contributions is relatively small, but tends to increase with the level of gifts. (JEL D14, D64, H24)

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