Rebate versus matching: does how we subsidize charitable contributions matter?
成果类型：
Article
署名作者：
Eckel, CC; Grossman, PJ
署名单位：
Virginia Polytechnic Institute & State University; Minnesota State Colleges & Universities; Saint Cloud State University
刊物名称：
JOURNAL OF PUBLIC ECONOMICS
ISSN/ISSBN：
0047-2727
DOI：
10.1016/S0047-2727(01)00094-9
发表日期：
2003
页码：
681-701
关键词：
摘要：
A rebate subsidy of rate S-r is functionally equivalent to a matching subsidy of rate s(m) = s(r)/(1 - s(r)). Other things equal, an individual should respond identically to the two subsidies. We test the effect on charitable giving of the framing of a subsidy as a rebate or as a match. Subjects make a series of 'dictator' allocation decisions, dividing an endowment between themselves and their chosen charities. Allocation decisions vary by the endowment level, the net price of giving, and the form of the subsidy. We find that contributions are significantly higher with matching subsidies than with rebate subsidies. (C) 2002 Elsevier Science B.V. All rights reserved.
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