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

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  • Newsome, Michael A.
  • Blomquist, Glenn C.
  • Romain, Wendy S.

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.

Suggested Citation

  • Newsome, Michael A. & Blomquist, Glenn C. & Romain, Wendy S., 2001. "Taxes and Voluntary Contributions: Evidence From State Tax Form Check-Off Programs," National Tax Journal, National Tax Association;National Tax Journal, vol. 54(4), pages 725-740, December.
    • Handle: RePEc:ntj:journl:v:54:y:2001:i:4:p:725-40
    DOI: 10.17310/ntj.2001.4.02
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    1. Bercedis Peterson & Frank E. Harrell, 1990. "Partial Proportional Odds Models for Ordinal Response Variables," Journal of the Royal Statistical Society Series C, Royal Statistical Society, vol. 39(2), pages 205-217, June.
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