Giving to government: Voluntary taxation in the lab

• 成果类型: Article; Proceedings Paper
• 署名作者: Li, Sherry Xin; Eckel, Catherine C.; Grossman, Philip J.; Brown, Tara Larson
• 署名单位: University of Texas System; University of Texas Dallas; Minnesota State Colleges & Universities; Saint Cloud State University; Monash University; University of Texas System; University of Texas Arlington
• 刊物名称: JOURNAL OF PUBLIC ECONOMICS
• ISSN/ISSBN: 0047-2727
• DOI: 10.1016/j.jpubeco.2011.03.005
• 发表日期: 2011
• 页码: 1190-1201
• 关键词: Charitable giving; Voluntary taxation; lab experiment

摘要

In the U.S., widespread complaints that taxes are too high exist alongside substantial voluntary donations to private charities whose missions parallel those of government agencies. We employ a real donation experiment to compare giving to government agencies and private charities with similar missions, for four different causes (Cancer Research, Disaster Relief, Education Enhancement, Parks and Wildlife) at three levels (national, state, and local). We find that individuals will give to government, paying voluntary taxes to support specific functions. Donations average 22% of an endowment to government, significantly lower than the 27% to private charities. The difference is influenced by cause, level, and perceptions of effectiveness and efficiency, as well as individual characteristics such as income and political affiliation. (C) 2011 Elsevier B.V. All rights reserved.