Using Field Experiments and Naturally Occurring Data to Understand How State Policies Impact Charitable Giving

利用实地实验和自然数据分析国家政策对慈善捐赠的影响本项目采用实验方法研究慈善捐赠的驱动因素以及国家税收政策对慈善机构之间竞争和整体慈善捐赠的影响。总体目标是确定慈善捐款的动机，以及改变向指定慈善机构捐赠的税后成本的税收政策如何影响慈善选择，捐款分配和总捐赠。在有框架的现场实验中，受试者将在他们自己和选定的慈善组织之间分配固定的金额。处理方法将突出表明，对某些慈善机构的捐款可以获得税收抵免，并改变可被选为潜在受援者的合格和不合格慈善机构的数量和组合。该实验将使研究人员能够确定税收抵免是否影响（i）哪些慈善机构被选为收件人，（ii）个人捐赠的可能性，（iii）捐赠在组织之间的分配，以及（iv）捐赠的总额。 该研究还使用亚利桑那州慈善税收抵免计划的数据，结合国税局的数据，探索（i）推动向慈善机构捐款的因素，（ii）州税收政策对向符合条件的慈善机构捐款的影响，以及（iii）政策对向没有资格获得税收抵免的慈善组织捐款的影响。为了实现这些目标，该提案概述了一项计量经济学分析，该分析将利用亚利桑那州税法的变化对慈善机构产生不同影响，以研究机会成本和收入如何影响捐赠者行为和慈善机构之间的竞争。该项目研究提供了一种新颖的实证方法，以了解是什么推动了慈善捐款。具体而言，研究将确定捐助者如何应对机会成本下降和放松对捐赠的流动性限制。其次，它有助于一个新兴的文献探讨慈善机构之间的竞争，以及如何改变给一个组织的捐款成本的政策影响捐赠给其他组织。第三，这项研究将有助于越来越多的工作，使用实验方法为政策设计提供信息。它通过探索一个新的应用扩展了这一文献：使用这些工具来了解国家如何设计税法，以增加对特定慈善事业的私人支持，以及对整个慈善部门的后续影响。最后，这项研究有助于文献上的意外后果，但第一次这样做的背景下，越来越受欢迎的政策工具：使用税收抵免作为一种手段，为个人重新定向一般税收收入的具体用途。 这项研究将影响围绕如何增加选定的慈善事业的资金的政策辩论。实现这些目标的一项创新政策是赋予纳税人个人将税收直接用于其选择的慈善机构的权力。首先，通过提高对捐赠驱动力的理解，这项研究将为此类项目的设计提供信息，并为各州确定新的方法，以刺激私人为选定的慈善事业提供资金。 其次，州一级的税收抵免可能会排挤对其他慈善机构的支持。了解这些后果对于制定有效的公共政策至关重要。第三，这项研究支持了一个长期存在的问题，即增加对特定慈善机构的捐赠是否会扩大慈善蛋糕，或者只是挤出对其他慈善机构的捐赠。第四，研究将利用与非营利组织的伙伴关系，传播研究结果，并促进在慈善捐赠部门使用循证方法。

Using Field Experiments and Naturally Occurring Data to Understand How State Policies Impact Charitable GivingThis project uses experimental methods to investigate the drivers of charitable contributions and the impact of state tax policy on competition among charities as well as on overall charitable contribution. The overall aim is to identify motives for charitable contributions and how tax policy that changes the after-tax cost of giving to designated charities affects charitable selection, allocation of contributions, and total giving. In the framed field experiment subjects will allocate a fixed amount between themselves and selected charitable organizations. Treatments will make salient that a tax credit is available for contributions to certain charities and vary both the number and mix of eligible and ineligible charities that can be selected as potential recipients. The experiment will allow the researchers to identify whether tax credits impact (i) which charities are selected as recipients, (ii) the likelihood an individual gives, (iii) the allocation of donations across organizations, and (iv) the overall amount given. The research also uses data on a charitable tax credit program in Arizona combined with IRS data to explore (i) the factors that drive giving to charities, (ii) the impact of state tax policy on giving to eligible charities, and (iii) the impact of the policy on giving to charitable organizations not eligible for tax credits. To achieve these aims, the proposal outlines an econometric analysis that will use changes in the Arizona tax code that have differential impacts across charities to examine how opportunity cost and income affect donor behavior and competition among charities.The project research provides a novel empirical approach to understand what drives charitable contributions. Specifically, the research will identify how donors respond to decreasing opportunity cost and relaxing liquidity constraints on giving. Second, it contributes to a burgeoning literature exploring competition among charities and how policies that change cost of giving to one organization impact donations to others. Third, the research will contribute to a growing body of work using experimental methods to inform policy design. It extends this literature by exploring a new application: the use of such tools to understand how states can design tax codes to increase private support for specific charitable causes and the subsequent impacts on the charitable sector as a whole. Finally, the research contributes to the literature on unintended consequences but is the first to do so in the context of an increasingly popular policy instrument: the use of tax credits as a means for individuals to redirect general tax revenues to specific uses. This research will impact the policy debate surrounding ways to increase funding for selected charitable causes. One innovative policy to achieve such aims is to give individual taxpayers the power to direct tax revenues to charities of their choosing. First, by improving the understanding of what drives giving, the research will inform the design of such programs and identify new ways for states to stimulate private funding for selected charitable causes. Second, state level tax credits may crowd out support for other charities. Knowledge of such consequences is essential to the design of effective public policy. Third, this research supports answers to the longstanding question of whether increased giving to particular charities expands the charitable pie or merely crowds out giving to other charities. Fourth, the research will utilize partnerships with nonprofit organizations to disseminate findings and promote the use of evidence-based methods in the charitable giving sector.