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Charitable Giving and Charitable Gambling: An Empirical Investigation

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  • Apinunmahakul, Amornrat
  • Devlin, Rose Anne

Abstract

Recent decades have witnessed a rapid increase in charitable gaming. Some have suggested that this means that conventional donations to charity will fall. In this paper, we use a rich Canadian data set to examine the relationship between direct contributions to charities and those made indirectly via charitable games. We find that individuals consider these two ways of giving as complementary to each other. Rather than leading to a reduction in conventional donations, direct donations may increase with the increase in charitable lotteries.

Suggested Citation

  • Apinunmahakul, Amornrat & Devlin, Rose Anne, 2004. "Charitable Giving and Charitable Gambling: An Empirical Investigation," National Tax Journal, National Tax Association;National Tax Journal, vol. 57(1), pages 67-88, March.
    • Handle: RePEc:ntj:journl:v:57:y:2004:i:1:p:67-88
    DOI: 10.17310/ntj.2004.1.04
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    References listed on IDEAS

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    1. Eleanor Brown, 1987. "Tax Incentives and Charitable Giving: Evidence from New Survey Data," Public Finance Review, , vol. 15(4), pages 386-396, October.
    2. Feldstein, Martin S & Taylor, Amy, 1976. "The Income Tax and Charitable Contributions," Econometrica, Econometric Society, vol. 44(6), pages 1201-1222, November.
    3. R. D. Hood & S. A. Martin & Lars S. Osberg, 1977. "Economic Determinants of Individual Charitable Donations in Canada," Canadian Journal of Economics, Canadian Economics Association, vol. 10(4), pages 653-669, November.
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    Cited by:

    1. Harvey S. Rosen & Peter Koczanski, 2019. "Are Millennials Really So Selfish? Preliminary Evidence from the Philanthropy Panel Study," Working Papers 254, Princeton University, Department of Economics, Center for Economic Policy Studies..
    2. Rose Anne Devlin & Wenzhuo Zhao, 2016. "Philanthropic Behaviour of Quebecers," Working Papers 1607E, University of Ottawa, Department of Economics.
    3. Akira Maeda, 2008. "Optimal Lottery Design for Public Financing," Economic Journal, Royal Economic Society, vol. 118(532), pages 1698-1718, October.
    4. Peter Koczanski & Harvey S. Rosen, 2019. "Are Millennials Really So Selfish? Preliminary Evidence from the Philanthropy Panel Study," NBER Working Papers 25813, National Bureau of Economic Research, Inc.
    5. Shih-Ying Wu, 2014. "Does charitable gambling crowd out charitable donations? Using matching to analyze a policy reform," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 21(6), pages 975-996, December.
    6. Daniel Jones, 2013. "Education’s gambling problem: The impact of earmarking lottery revenues for education on charitable giving and government spending," The Centre for Market and Public Organisation 13/307, The Centre for Market and Public Organisation, University of Bristol, UK.
    7. Apinunmahakul, Amornrat & Devlin, Rose Anne, 2008. "Social networks and private philanthropy," Journal of Public Economics, Elsevier, vol. 92(1-2), pages 309-328, February.

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