Taxes and Voluntary Contributions: Evidence From State Tax Form Check-Off Programs

Michael A. Newsome, Glenn Blomquist and Wendy S. Romain

National Tax Journal, 2001, vol. 54, issue 4, 725-40

Abstract: 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.

Date: 2001
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Persistent link: https://EconPapers.repec.org/RePEc:ntj:journl:v:54:y:2001:i:4:p:725-40

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