Taxes and voluntary contributions: evidence from state tax form check-off programs.: An article from: National Tax Journal
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This digital document is an article from National Tax Journal, published by National Tax Association on December 1, 2001. The length of the article is 8209 words. The page length shown above is based on a typical 300-word page. The article is delivered in HTML format and is available in your Amazon.com Digital Locker immediately after purchase. You can view it with any web browser.
From the author: This paper analyzes taxpayer contributions to state check-off funds using four years of Kentucky household income tax data. An ordered probit shows that a taxpayer tends to give to more check–off funds as income increases and tax price of contribution decreases. A Heckman selection model shows that the Nature Fund and Child Fund are normal goods, with income elasticities of contribution of 0.20 and 0.14. With values of -0.58 and -0.29, the tax price elasticities of contribution are even greater. If refund amount is included, elasticities become smaller; the refund elasticities of contribution are 0.08 and 0.06, respectively.
Citation Details
Title: Taxes and voluntary contributions: evidence from state tax form check-off programs.
Author: Michael A. Newsome
Publication: National Tax Journal (Refereed)
Date: December 1, 2001
Publisher: National Tax Association
Volume: 54 Issue: 4 Page: 725(16)
Distributed by Thomson Gale
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Filed under Books by on Feb 2nd, 2010.
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