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

使用现场实验和自然产生的数据来了解国家政策如何影响慈善捐赠本项目使用实验方法来调查慈善捐赠的驱动因素，以及国家税收政策对慈善机构之间的竞争以及对慈善捐款总额的影响。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款的税后成本的税收政策如何影响慈善选择、捐款分配和总捐款。在框定的现场实验中，受试者将在自己和选定的慈善组织之间分配固定的金额。治疗将突出显示，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接受者的合格和不合格慈善机构的数量和组合。这项实验将允许研究人员确定税收抵免是否会影响(I)哪些慈善机构被选为接受者，(Ii)个人给予的可能性，(Iii)各组织之间的捐款分配，以及(Iv)给予的总金额。这项研究还使用了亚利桑那州慈善税收抵免计划的数据，并结合美国国税局的数据来探索(I)推动向慈善机构捐款的因素，(Ii)州税收政策对符合条件的慈善机构捐款的影响，以及(Iii)该政策对不符合税收抵免资格的慈善组织捐款的影响。为了实现这些目标，该提案概述了一种计量经济学分析，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的影响，以检查机会成本和收入如何影响捐赠者的行为和慈善机构之间的竞争。项目研究提供了一种新的实证方法，以了解是什么驱动了慈善捐款。具体地说，这项研究将确定捐赠者如何应对机会成本的降低和对捐赠的流动性限制的放松。其次，它为探索慈善机构之间的竞争以及改变对一个组织的捐赠成本的政策如何影响对其他组织的捐赠的文献做出了贡献。第三，这项研究将有助于使用实验方法为政策设计提供信息的越来越多的工作。它通过探索一种新的应用来扩展这一文献：使用这些工具来理解各州如何设计税法，以增加对特定慈善事业的私人支持，以及随后对整个慈善部门的影响。最后，这项研究为关于意外后果的文献做出了贡献，但这是第一次在一种越来越受欢迎的政策工具的背景下这样做：利用税收抵免作为个人将一般税收重新定向到特定用途的一种手段。这项研究将影响围绕如何增加对选定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个人纳税人权力，将税收收入直接用于他们选择的慈善机构。首先，通过提高对捐赠动机的理解，这项研究将为此类项目的设计提供信息，并确定各州为选定的慈善事业刺激私人资金的新方法。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。了解这些后果对于设计有效的公共政策至关重要。第三，这项研究支持对一个长期存在的问题的解答，即增加对特定慈善机构的捐赠是扩大了慈善蛋糕，还是仅仅挤出了对其他慈善机构的捐赠。第四，这项研究将利用与非营利组织的合作伙伴关系来传播研究结果，并促进基于证据的方法在慈善捐赠部门的使用。

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.