2022 Fiscal Year Final Research Report
Behavioral and Experimental Economics Research on the Tax Deduction for Charitable Giving in Japan
| Project/Area Number |
19K13722
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| Research Category |
Grant-in-Aid for Early-Career Scientists
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| Allocation Type | Multi-year Fund |
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| Review Section |
Basic Section 07050:Public economics and labor economics-related
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| Research Institution | Osaka University (2022)
Tohoku Gakuin University (2020-2021)
Kyoto University (2019) |
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Principal Investigator |
Sasaki Shusaku 大阪大学, 感染症総合教育研究拠点, 特任准教授(常勤) (20814586)
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| Project Period (FY) |
2019-04-01 – 2023-03-31
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| Keywords | 寄付金控除 / マッチング寄付 / フレーミング効果 / 行動経済学 / 実験経済学 / フィールド実験 / オンライン実験 |
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| Outline of Final Research Achievements |
I use a Japanese nationwide sample and experimentally compare rebate and matching, both of which are intended to lower the price of monetary donation. Economic theory predicts that the two schemes will have the same effect on individuals’ donation behavior when their donation price is equal. However, I conduct an incentivized online experiment on 2300 Japanese residents, and find that matching, which lowers the donation price by adding a contribution from a third-party, increases individuals’ donation expenditures compared to rebate, which lowers it through a refund from a third-party. The experimental result shows that the donation expenditure in a 50% rebate drops by approximately 126 Japanese yen compared to the control, while in a 1:1 matching with essentially the same price of donation as the 50% rebate, the expenditure conversely rises by approximately 56 Japanese yen. This tendency is consistent with the results of previous experimental studies comparing the two schemes.
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| Free Research Field |
行動経済学
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| Academic Significance and Societal Importance of the Research Achievements |
寄付金控除は、個人寄付を誘発する目的から多くの国で採用されている制度の一つである。しかし、その寄付金控除が政策担当者の期待ほどは寄付行動を誘発しない可能性が指摘されてきた。日本でも、寄付金控除が効率的に個人の寄付行動を促進できていない可能性を示唆する背景事情が複数存在する。第一に、過去に日本政府が寄付金控除の優遇内容を充実させてきたにもかかわらず利用率は低いままであり、日本の個人寄付の水準もまた国際的に低いままである。第二に、日本で寄付金控除を利用するときの追加負担が諸外国に比べて高い可能性がある。より効率的に寄付行動を促進できる、寄付控除以外の施策を探究することは日本の政策的に重要である。
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