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 and Tommaso REGGIANI

Basic information

Original name

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

Authors

BECCHETTI, Leonardo (380 Italy), Vittorio PELLIGRA (380 Italy) and Tommaso REGGIANI (380 Italy, guarantor, belonging to the institution)

Edition

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

Other information

Language

English

Type of outcome

Článek v odborném periodiku

Field of Study

50202 Applied Economics, Econometrics

Country of publisher

United States of America

Confidentiality degree

není předmětem státního či obchodního tajemství

References:

URL

Impact factor

Impact factor: 0.967

RIV identification code

RIV/00216224:14560/17:00097461

Organization unit

Faculty of Economics and Administration

DOI

http://dx.doi.org/10.1007/s10797-017-9474-z

UT WoS

000414966800004

Keywords in English

Taxation; Charitable Giving; Social Information

Abstract

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.

Links

MUNI/A/1056/2016, interní kód MU

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

Investor: Masaryk University, Category A

Files attached

InformationBeliefElicitation_final_text.pdf

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Citovat

BECCHETTI, Leonardo, Vittorio PELLIGRA and 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, vol. 24, No 6, p. 1026-1049. ISSN 0927-5940. Available from: https://dx.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 = {http://dx.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 and 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, vol.~24, No~6, p.~1026-1049. ISSN~0927-5940. Available from: https://dx.doi.org/10.1007/s10797-017-9474-z.

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