The Voluntary Nongame Check-Off as a Revenue Source

Charles F. Revier and David A. Harpman
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Charles F. Revier: Colorado State University
David A. Harpman: U.S. Bureau of Reclamation

Public Finance Review, 1992, vol. 20, issue 2, 231-242

Abstract: Thirty-two of the 40 states with broad-based income taxes are now using voluntary Abstract check-offs on their tax returns as a way of soliciting contributions for nongame wildlife programs and other activities. This study uses both individual and aggregate data to examine the factors that influence check-off contributions. Income and the number of other check-offs on the tax form were among the major determinants. An appraisal of the check-off suggests that the tendency to add more check-offs to the tax return quickly erodes its revenue productivity. Furthermore, the check-offis open to serious questions about its fairness.

Date: 1992
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Persistent link: https://EconPapers.repec.org/RePEc:sae:pubfin:v:20:y:1992:i:2:p:231-242

DOI: 10.1177/109114219202000206

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