Giving to government: Voluntary taxation in the lab

Journal of Public Economics

Volumn 95, Issue 9-10, 2011, Pages 1190-1201

  Li, Sherry Xin ^a   Eckel, Catherine C ^a   Grossman, Philip J ^b,c   Brown, Tara Larson ^d  

^a UNIVERSITY OF TEXAS AT DALLAS   (United States)

^b ST CLOUD STATE UNIVERSITY   (United States)

^c MONASH UNIVERSITY   (Australia)

^d UNIVERSITY OF TEXAS AT ARLINGTON   (United States)

Author keywords

Charitable giving; Lab experiment; Voluntary taxation

Indexed keywords

EID: 79961024567     PISSN: 00472727     EISSN: None     Source Type: Journal    
DOI: 10.1016/j.jpubeco.2011.03.005     Document Type: Article

References (46)

1. Alm J., McClelland G.H., Schulze W.D. Why do people pay taxes?. Journal of Public Economics 1992, 48:21-38.
2. Alm J., McKee M. Tax compliance as a coordination game. Journal of Economic Behavior & Organization 2004, 54(3):297-312.
3. Alm J., Jackson B.R., McKee M. Fiscal exchange, collective decision institutions, and tax compliance. Journal of Economic Behavior & Organization 1993, 22(4):285-303.
4. Andreoni J. Philanthropy. In Handbook of Giving, Reciprocity and Altruism 2006, 1201-1269. North Holland, Amsterdam.
5. Andreoni J. Giving gifts to groups: how altruism depends on the number of recipients. Journal of Public Economics 2007, 91(9):1731-1749.
6. Andreoni J. Charitable giving. The New Palgrave Dictionary of Economics 2008, Palgrave Macmillan, Basingstoke and New York, 2008. 2nd edition. S.N. Durlauf, L.E. Blume (Eds.).
7. Andreoni J., Erard B., Feinstein J. Tax compliance. Journal of Economic Literature 1998, 36(2):818-860.
8. Benz M., Meier S. Do people behave in experiments as in the field? - evidence from donations. Experimental Economics 2008, 11:268-281.
9. Blackwell, C., Tax compliance: A meta-analysis. Forthcoming in J. Alm, B. Torgler and J. Martinez-Vazquez, eds, Tax Compliance.
10. Brooks A.C. Who Really Cares: The Surprising Truth about Compassionate Conservatism 2006, Basic Books, New York.
11. Carpenter J., Seki E. Do social preferences increase productivity? Field experimental evidence from fishermen in Toyama Bay. Economic Inquiry 2011, 49(2):612-630.
12. Carpenter J., Connolly C., Myers C.K. Altruistic behavior in a representative dictator experiment. Experimental Economics 2008, 11:282-298.
13. Carpenter J., Holmes J., Matthews P.H. Charity auctions: a field experiment. The Economic Journal 2008, 525:92-113.
14. Chamberlin A. What does America think about taxes? The 2007 Annual Survey of U.S. Attitudes on Taxes and Wealth. Tax Foundation Special Report No. 157 2007.
15. Cleave B., Nikiforakis N., Slonim R. Is there selection bias in laboratory experiments?. University of Sydney, School of Economics Working Paper 2010.
16. Croson R., Gneezy U. Gender differences in preferences. Journal of Economic Literature 2009, 47(2):1-27.
17. Crumpler H., Grossman P.J. An experimental test of warm glow giving. Journal of Public Economics 2008, 92:1011-1021.
18. de Oliveira A.C.M., Croson R.T.A., Eckel C.C. Are preferences stable across domains? An experimental investigation of social preferences in the field. University of Texas at Dallas, Center for Behavioral and Experimental Economic Science, Working paper 08-03, revised 2009 2009.
19. de Oliveira A.C.M., Croson R.T.A., Eckel C.C. The giving type: identifying donors. Journal of Public Economics 2011, 95(5-6):428-435.
20. Eckel C.C., Grossman P.J. Altruism in anonymous dictator games. Games and Economic Behavior 1996, 16:181-191.
21. Eckel C.C., Grossman P.J. Are women less selfish than men? Evidence from dictator experiments. The Economic Journal 1998, 108:726-735.
22. Eckel C.C., Grossman P.J. Rebates and matching: does how we subsidize charitable contributions matter?. Journal of Public Economics 2003, 87:681-701.
23. Eckel C.C., Grossman P.J. Subsidizing charitable contributions: a natural field experiment comparing matching and rebate subsidies. Experimental Economics 2008, 11:234-252.
24. Eckel C.C., Grossman P.J., Milano A. Is more information always better? An experimental study of charitable giving and Hurricane Katrina. Southern Economic Journal 2007, 74(2):388-411.
25. Economic Report of the President 2008, U.S. Government Printing Office, Washington D.C.
26. Fong C.M. Evidence from an experiment on charity to welfare recipients: reciprocity, altruism and the empathic responsiveness hypothesis. The Economic Journal 2007, 117:1008-1024.
27. Forsythe R., Horowitz J., Savin N., Sefton M. Fairness in simple bargaining experiments. Games and Economic Behavior 1994, 6:347-369.
28. Giving USA Giving USA Foundation http://www.givingusa.org.
29. Harrington D. Confirmatory Factor Analysis 2008, Oxford University Press.
30. Huck S., Rasul I. Comparing charitable fundraising schemes: Evidence from a natural field experiment 2007, Center for Economic Learning and Social Evolution (ELSE), University College London, London.
31. Hughes P., Luksetich W., Sidway J.N. Charitable giving: political ideology and religious preference. Saint Cloud State University Working paper 2009.
32. Kahneman D., Knetsch J. Valuing public goods: the purchase of moral satisfaction. Journal of Environmental Economics and Management 1992, 22(1):57-70.
33. Karlan D., List J.A. Does price matter in charitable giving? Evidence from a large-scale natural field experiment. The American Economic Review 2007, 97(5):1774-1893.
34. Landry C., Lange A., List J., Price M., Rupp N. Toward an understanding of the economics of charity: evidence from a field experiment. Quarterly Journal of Economics 2006, 121:747-782.
35. Lange A., List J.A., Price M.K. A fundraising mechanism inspired by historical tontines: theory and experimental evidence. Journal of Public Economics 2007, 91:1750-1782.
36. Laury S.K., Taylor L.O. Altruism spillovers: are behaviors in context-free experiments predictive of altruism toward a naturally occurring public good?. Journal of Economic Behavior & Organization 2008, 65:9-29.
37. List J. Young, selfish and male: field evidence of social preferences. The Economic Journal 2004, 114:121-149.
38. List J.A. Introduction to field experiments in economics with applications to the economics of charity, Special Issue on Field Experiments in Charity. Experimental Economics 2008, 11(3):203-212.
39. List J.A., Lucking-Reiley D. The effects of seed money and refunds on charitable giving: experimental evidence from a university capital campaign. Journal of Political Economy 2002, 110:215-233.
40. Miniter B. To Uncle Sam with love-taxes too low?. The Treasury is happy to take your money 2002, April 15, Wall Street Journal.
41. Mueller D.C. Public Choice II 1989, Cambridge University Press, Cambridge.
42. Shang J., Croson R.T.A. Field experiments in charitable contributions: the impact of social influence on the voluntary provision of public goods. The Economic Journal 2009, 119:1422-1439.
43. Slemrod J. Trust in public finance. Public Finance and Public Policy in the New Century 2003, 49-88. MIT Press. S. Cnossen, H.-W. Sinn (Eds.).
44. Slemrod, J., Oltmans, E., 2001. Gifts to government. Mimeo., University of Michigan, Ann Arbor.
45. Vesterlund L. The informational value of sequential fundraising. Journal of Public Economics 2003, 87:627-657.
46. Vesterlund L. Why do people give?. The Nonprofit Sector 2006, Yale Press, New Haven. 2nd edition. R. Steinberg, W.W. Powell (Eds.).