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

J 2017

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

BECCHETTI, Leonardo; Vittorio PELLIGRA a Tommaso REGGIANI

Základní údaje

Originální název

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

Autoři

BECCHETTI, Leonardo; Vittorio PELLIGRA a Tommaso REGGIANI

Vydání

International Tax and Public Finance, USA, Springer US, 2017, 0927-5940

Další údaje

Jazyk

angličtina

Typ výsledku

Článek v odborném periodiku

Obor

50202 Applied Economics, Econometrics

Stát vydavatele

Spojené státy

Utajení

není předmětem státního či obchodního tajemství

Odkazy

URL

Impakt faktor

Impact factor: 0.967

Označené pro přenos do RIV

Ano

Kód RIV

RIV/00216224:14560/17:00097461

Organizační jednotka

Ekonomicko-správní fakulta

Klíčová slova anglicky

Taxation; Charitable Giving; Social Information

Příznaky

Mezinárodní význam, Recenzováno

Změněno: 12. 12. 2022 15:43, Mgr. Pavlína Kurková

Anotace

V originále

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.

Návaznosti

MUNI/A/1056/2016, interní kód MU

Název: Daňové úniky a související témata veřejné ekonomie pohledem experimentální ekonomie

Investor: Masarykova univerzita, Daňové úniky a související témata veřejné ekonomie pohledem experimentální ekonomie, DO R. 2020_Kategorie A - Specifický výzkum - Studentské výzkumné projekty

Přiložené soubory

InformationBeliefElicitation_final_text.pdf

Požádat o autorskou verzi souboru

Citovat

BECCHETTI, Leonardo; Vittorio PELLIGRA a Tommaso REGGIANI. Information, belief elicitation and threshold effects in the 5X1000 tax scheme: A framed field experiment. International Tax and Public Finance. USA: Springer US, 2017, roč. 24, č. 6, s. 1026-1049. ISSN 0927-5940. Dostupné z: https://doi.org/10.1007/s10797-017-9474-z.

@article{1388646,
   author = {Becchetti, Leonardo and Pelligra, Vittorio and Reggiani, Tommaso},
   article_location = {USA},
   article_number = {6},
   doi = {https://doi.org/10.1007/s10797-017-9474-z},
   keywords = {Taxation; Charitable Giving; Social Information},
   language = {eng},
   issn = {0927-5940},
   journal = {International Tax and Public Finance},
   title = {Information, belief elicitation and threshold effects in the 5X1000 tax scheme: A framed field experiment},
   url = {https://link.springer.com/article/10.1007%2Fs10797-017-9474-z},
   volume = {24},
   year = {2017}
}

TY  - JOUR
ID  - 1388646
AU  - Becchetti, Leonardo - Pelligra, Vittorio - Reggiani, Tommaso
PY  - 2017
TI  - Information, belief elicitation and threshold effects in the 5X1000 tax scheme: A framed field experiment
JF  - International Tax and Public Finance
VL  - 24
IS  - 6
SP  - 1026-1049
EP  - 1026-1049
PB  - Springer US
SN  - 09275940
KW  - Taxation
KW  - Charitable Giving
KW  - Social Information
UR  - https://link.springer.com/article/10.1007%2Fs10797-017-9474-z
L2  - https://link.springer.com/article/10.1007%2Fs10797-017-9474-z
N2  - 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.
ER  -

BECCHETTI, Leonardo; Vittorio PELLIGRA a Tommaso REGGIANI. Information, belief elicitation and threshold effects in the 5X1000 tax scheme: A framed field experiment. \textit{International Tax and Public Finance}. USA: Springer US, 2017, roč.~24, č.~6, s.~1026-1049. ISSN~0927-5940. Dostupné z: https://doi.org/10.1007/s10797-017-9474-z.

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