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

Kód výsledku v 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>

Výsledek na webu

<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>

Jazyk výsledku

angličtina

Název v původním jazyce

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

Popis výsledku v původním jazyce

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.

Název v anglickém jazyce

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

Popis výsledku anglicky

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.

Druh

J_imp - Článek v periodiku v databázi Web of Science

CEP obor

—

OECD FORD obor

50200 - Economics and Business

Projekt

—

Návaznosti

S - Specificky vyzkum na vysokych skolach

Rok uplatnění

2017

Kód důvěrnosti údajů

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

Název periodika

International Tax and Public Finance

ISSN

0927-5940

e-ISSN

—

Svazek periodika

24

Číslo periodika v rámci svazku

6

Stát vydavatele periodika

US - Spojené státy americké

Počet stran výsledku

24

Strana od-do

1026-1049

Kód UT WoS článku

000414966800004

EID výsledku v databázi Scopus

2-s2.0-85028749394