Information, belief elicitation and threshold effects in the 5X1000 tax scheme: A framed field experiment

Result code in IS VaVaI

<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F00216224%3A14560%2F17%3A00097461" target="_blank" >RIV/00216224:14560/17:00097461 - isvavai.cz</a>

Result on the web

<a href="https://link.springer.com/article/10.1007%2Fs10797-017-9474-z" target="_blank" >https://link.springer.com/article/10.1007%2Fs10797-017-9474-z</a>

DOI - Digital Object Identifier

<a href="http://dx.doi.org/10.1007/s10797-017-9474-z" target="_blank" >10.1007/s10797-017-9474-z</a>

Result language

angličtina

Original language name

Information, belief elicitation and threshold effects in the 5X1000 tax scheme: A framed field experiment

Original language description

In this paper, we study by means of a framed field experiment on a representative sample of the population the effect on people’s charitable giving of three, substantial and procedural, elements: information provision, belief elicitation and threshold on distribution. We frame this investigation within the 5X1000 tax scheme, a mechanism through which Italian taxpayers may choose to give a small proportion (0.5%) of their income tax to a voluntary organization to fund its activities. We find two main results: (i) providing information or eliciting beliefs about previous donations increases the likelihood of a donation, while thresholds have no effect; (ii) information about previous funding increases donations to organizations that received fewer donations in the past, while belief elicitation also increases donations to organizations that received most donations in the past, since individuals are more likely to donate to the organizations they rank first.

Czech name

—

Czech description

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Type

J_imp - Article in a specialist periodical, which is included in the Web of Science database

CEP classification

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OECD FORD branch

50200 - Economics and Business

Project

—

Continuities

S - Specificky vyzkum na vysokych skolach

Publication year

2017

Confidentiality

S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů

Name of the periodical

International Tax and Public Finance

ISSN

0927-5940

e-ISSN

—

Volume of the periodical

24

Issue of the periodical within the volume

6

Country of publishing house

US - UNITED STATES

Number of pages

24

Pages from-to

1026-1049

UT code for WoS article

000414966800004

EID of the result in the Scopus database

2-s2.0-85028749394