IDEAS home Printed from https://ideas.repec.org/a/sae/pubfin/v20y1992i2p231-242.html
   My bibliography  Save this article

The Voluntary Nongame Check-Off as a Revenue Source

Author

Listed:
  • Charles F. Revier

    (Colorado State University)

  • David A. Harpman

    (U.S. Bureau of Reclamation)

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.

Suggested Citation

  • Charles F. Revier & David A. Harpman, 1992. "The Voluntary Nongame Check-Off as a Revenue Source," Public Finance Review, , vol. 20(2), pages 231-242, April.
    • Handle: RePEc:sae:pubfin:v:20:y:1992:i:2:p:231-242
    DOI: 10.1177/109114219202000206
    as

    Download full text from publisher

    File URL: https://journals.sagepub.com/doi/10.1177/109114219202000206
    Download Restriction: no
    File URL: https://libkey.io/10.1177/109114219202000206?utm_source=ideas
    LibKey link: if access is restricted and if your library uses this service, LibKey will redirect you to where you can use your library subscription to access this item
    ---><---

    References listed on IDEAS

    as
    1. Eubanks, L. & Wyckoff, J., 1989. "Voluntary contributions to state nongame wildlife programs," Journal of Environmental Economics and Management, Elsevier, vol. 16(1), pages 38-44, January.
    2. Johansen, Leif, 1977. "The theory of public goods: Misplaced emphasis?," Journal of Public Economics, Elsevier, vol. 7(1), pages 147-152, February.
    3. Coase, R H, 1974. "The Lighthouse in Economics," Journal of Law and Economics, University of Chicago Press, vol. 17(2), pages 357-376, October.
    Full references (including those not matched with items on IDEAS)

    Most related items

    These are the items that most often cite the same works as this one and are cited by the same works as this one.
    1. JOHN McMILLAN, 1979. "The Free‐Rider Problem: A Survey," The Economic Record, The Economic Society of Australia, vol. 55(2), pages 95-107, June.
    2. Jesse Malkin & Aaron Wildavsky, 1991. "Why the Traditional Distinction between Public and Private Goods Should be Abandoned," Journal of Theoretical Politics, , vol. 3(4), pages 355-378, October.
    3. Heatley, David, 2011. "Auckland Transport: Institutional Congestion?," Working Paper Series 4080, Victoria University of Wellington, The New Zealand Institute for the Study of Competition and Regulation.
    4. Dan Bogart & Gary Richardson, 2011. "Property Rights and Parliament in Industrializing Britain," Journal of Law and Economics, University of Chicago Press, vol. 54(2), pages 241-274.
    5. Michael Fotos, 2015. "Vincent Ostrom’s revolutionary science of association," Public Choice, Springer, vol. 163(1), pages 67-83, April.
    6. Mark Koyama, 2014. "The law & economics of private prosecutions in industrial revolution England," Public Choice, Springer, vol. 159(1), pages 277-298, April.
    7. Wang Ning, 2018. "Law and the Economy: An Introduction to Coasian Law and Economics," Man and the Economy, De Gruyter, vol. 5(2), pages 1-13, December.
    8. Button, Kenneth & Thibault, Marc, 2005. "The Political Economy Of Maritime Container Security," 46th Annual Transportation Research Forum, Washington, D.C., March 6-8, 2005 208148, Transportation Research Forum.
    9. Dulong de Rosnay, Mélanie & Stalder, Felix, 2020. "Digital commons," Internet Policy Review: Journal on Internet Regulation, Alexander von Humboldt Institute for Internet and Society (HIIG), Berlin, vol. 9(4), pages 1-22.
    10. Wolfgang Buchholz & Wolfgang Peters, 2007. "Justifying the Lindahl solution as an outcome of fair cooperation," Public Choice, Springer, vol. 133(1), pages 157-169, October.
    11. Laurent Linnemer, 2012. "Compte rendu d'ouvrage -La société des inconnus : Histoire naturelle de la collectivité humaine," Post-Print hal-00939396, HAL.
    12. Emilios Avgouleas & Stavros Degiannakis, 2009. "Trade transparency and trading volume: the possible impact of the financial instruments markets directive on the trading volume of EU equity markets," International Journal of Financial Markets and Derivatives, Inderscience Enterprises Ltd, vol. 1(1), pages 96-123.
    13. Gérard Grellet & Naîma Grellet, 1999. "Développement des marchés et coûts de transaction. Une critique des politiques économiques libérales," Revue Tiers Monde, Programme National Persée, vol. 40(157), pages 37-49.
    14. Harold Mulherin, J., 2007. "Measuring the costs and benefits of regulation: Conceptual issues in securities markets," Journal of Corporate Finance, Elsevier, vol. 13(2-3), pages 421-437, June.
    15. Gunnthorsdottir, Anna & Houser, Daniel & McCabe, Kevin, 2007. "Disposition, history and contributions in public goods experiments," Journal of Economic Behavior & Organization, Elsevier, vol. 62(2), pages 304-315, February.
    16. Giovanni Ramello, 2011. "Property rights and externalities: the uneasy case of knowledge," European Journal of Law and Economics, Springer, vol. 31(1), pages 123-141, February.
    17. Daniel Sutter, 2009. "The Market, the Firm, and the Economics Profession," American Journal of Economics and Sociology, Wiley Blackwell, vol. 68(5), pages 1041-1061, November.
    18. Abueg, Luisito, 2019. "A survey of the ocean’s plastic waste problem, and some policy developments of the Philippines," MPRA Paper 96263, University Library of Munich, Germany.
    19. Tatsuyoshi Saijo, 2014. "The instability of the voluntary contribution mechanism," Working Papers SDES-2014-3, Kochi University of Technology, School of Economics and Management, revised Oct 2014.
    20. Valentiny, Pál, 2018. "Coase-kép másképp: középpontban a közszolgáltatások [Coase otherwise: Public utilities]," Közgazdasági Szemle (Economic Review - monthly of the Hungarian Academy of Sciences), Közgazdasági Szemle Alapítvány (Economic Review Foundation), vol. 0(4), pages 346-381.

    More about this item

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:sae:pubfin:v:20:y:1992:i:2:p:231-242. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: SAGE Publications (email available below). General contact details of provider: .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.