Altruistic and selfish motivations of charitable giving : Case of the hometown tax donation system in Japan

Material type: 文書・図像類

Author: Yamamura, Eijiほか

Publisher: The Institute of Social and Economic Research, Osaka University

Publication date: 2017-05

Material Format: Paper

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Note (General)：: In Japan’s hometown tax donation system, people can donate to municipalities where they are not resident and in return receive reciprocal gifts from t...

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Paper

Material Type: 文書・図像類
Title: Altruistic and selfish motivations of charitable giving : Case of the hometown tax donation system in Japan
Author/Editor: Yamamura, Eiji
Tsutsui, Yoshiro
Ohtake, Fumio
Author Heading: Yamamura, Eiji
https://nrid.nii.ac.jp/nrid/1000020368971
Tsutsui, Yoshiro
https://nrid.nii.ac.jp/nrid/1000050163845
Ohtake, Fumio
https://nrid.nii.ac.jp/nrid/1000050176913
Publication, Distribution, etc.: The Institute of Social and Economic Research, Osaka University
Publication Date: 2017-05
Publication Date (W3CDTF): 2017-05
Periodical title: Institute of Social and Economic Research Discussion Papers
No. or year of volume/issue: 1003
Volume: 1003
Pages: 1-26
Text Language Code: eng
Subject Heading: Altruism
Charitable giving
Hometown tax donation
Warm glow
Self-interest
Redistribution
Target Audience: 一般
Note (General): In Japan’s hometown tax donation system, people can donate to municipalities where they are not resident and in return receive reciprocal gifts from the local governments of those municipalities. A large part of the donated amount can be deducted from their income and residence taxes. This study examined altruistic and selfish motivations in donating money to municipalities where people are not resident through that donation system; we did so using panel data of local governments for 2008–2015. We made the following key findings. (1) The Great East Japan earthquake increased the amount of money donated through that system for local governments with disaster victims. We considered that motivation altruistic. (2) A 1% increase in expenditure for gifts to donors led to a 0.61% increase in donations. We considered that motivation selfish. (3) Compared with donors not receiving gifts, providing gifts to donors led to a reduction in altruistic donations by almost 300%.
References (URI): URI
http://www.iser.osaka-u.ac.jp/library/dp/2017/DP1003.pdf
Data Provider (Database): 国立情報学研究所 : 学術機関リポジトリデータベース（IRDB）（機関リポジトリ）
https://irdb.nii.ac.jp
Original Data Provider (Database): 大阪大学 : 大阪大学学術情報庫　桜華