Publication details

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

Authors

REGGIANI Tommaso BECCHETTI Leonardo PELLIGRA Vittorio

Type Article in Periodical
Magazine / Source International Tax and Public Finance
MU Faculty or unit

Faculty of Economics and Administration

Citation
WWW https://link.springer.com/article/10.1007%2Fs10797-017-9474-z
Doi http://dx.doi.org/10.1007/s10797-017-9474-z
Field Economy
Keywords Taxation; Charitable Giving; Social Information
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.
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