Revisiting the Price Elasticity of Charitable Giving : Meta-Analysis of Tax Incentives and Matching Donations

Clochard, Gwen-Jiro; Dey, Shubham; Sasaki, Shusaku; Imai, Taisuke

Revisiting the Price Elasticity of Charitable Giving : Meta-Analysis of Tax Incentives and Matching Donations

Clochard, Gwen-Jiro; Dey, Shubham; Sasaki, Shusaku et al.

Institute of Social and Economic Research Discussion Papers, 2025, 1299, 1-14

アクセス数:88件（2026-02-15 23:21 集計）

固定URL: https://hdl.handle.net/11094/103356

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タイトル	Revisiting the Price Elasticity of Charitable Giving : Meta-Analysis of Tax Incentives and Matching Donations
著者	NRID 1000030991393 1000030991393 著者名 Clochard, Gwen-Jiro
	著者名 Dey, Shubham
	NRID 1000020814586 1000020814586 著者名 Sasaki, Shusaku
	NRID 1000080971960 1000080971960 著者名 Imai, Taisuke
キーワード等	charitable giving
	rebate
	matching
	experiment
	meta-analysis
JEL分類コード (JEL)	C90
	D91
	H20
抄録	This paper presents the first quantitative meta-analysis of the price elasticity of charitable giving under both rebate and matching schemes. We compile 151 elasticity estimates from 33 experimental studies and synthesize them using random-effects and multi-level models. Charitable giving is highly price-responsive: the pooled meta-analytic mean elasticity of total donations is -1.25, indicating that lowering the effective price of giving substantially increases charitable revenue. Although we observe considerable between-study heterogeneity and some evidence of publication bias, bias-adjusted estimates remain negative. Furthermore, elasticity is substantially more negative under matching (-1.98) than under rebate (-0.87), contradicting the theoretical prediction of equivalence but aligning with the original experimental findings in this literature. The rebate-matching difference is attenuated when moving from laboratory to field settings, although it persists.
出版者	The Institute of Social and Economic Research, The University of Osaka
収録物名	Institute of Social and Economic Research Discussion Papers
巻(号)	1299
ページ	1-14
刊行年月	2025-12
言語	英語
ハンドルURL	https://hdl.handle.net/11094/103356
PISSN	0473453X
eISSN	24350982
関連情報 (references)	URI https://www.iser.osaka-u.ac.jp/static/resources/docs/dp/DP1299.pdf
アクセス権	metadata only access
カテゴリ	ディスカッション／ワーキング・ペーパー DP/WP
カテゴリ	Institute of Social and Economic Research Discussion Papers

資源タイプ	テクニカルレポート
ローカル資源タイプ	ディスカッション／ワーキング・ペーパー
DCMI資源タイプ	text
DCTERMS.bibliographicCitation	Institute of Social and Economic Research Discussion Papers. 2025, 1299, p. 1-14
DC.title	Revisiting the Price Elasticity of Charitable Giving : Meta-Analysis of Tax Incentives and Matching Donations
DC.creator	Clochard, Gwen-Jiro
	Dey, Shubham
	Sasaki, Shusaku
	Imai, Taisuke
DC.publisher	The Institute of Social and Economic Research, The University of Osaka
DC.language' scheme='DCTERMS.RFC1766	英語
DC.type' scheme='DCTERMS.DCMIType	text
DCTERMS.issued' scheme='DCTERMS.W3CDTF	2025-12
DC.relation' scheme='DCTERMS.URI	https://www.iser.osaka-u.ac.jp/static/resources/docs/dp/DP1299.pdf
DC.subject	charitable giving
	rebate
	matching
	experiment
	meta-analysis
DCTERMS.abstract	This paper presents the first quantitative meta-analysis of the price elasticity of charitable giving under both rebate and matching schemes. We compile 151 elasticity estimates from 33 experimental studies and synthesize them using random-effects and multi-level models. Charitable giving is highly price-responsive: the pooled meta-analytic mean elasticity of total donations is -1.25, indicating that lowering the effective price of giving substantially increases charitable revenue. Although we observe considerable between-study heterogeneity and some evidence of publication bias, bias-adjusted estimates remain negative. Furthermore, elasticity is substantially more negative under matching (-1.98) than under rebate (-0.87), contradicting the theoretical prediction of equivalence but aligning with the original experimental findings in this literature. The rebate-matching difference is attenuated when moving from laboratory to field settings, although it persists.
DC.format	103356
citation_title	Revisiting the Price Elasticity of Charitable Giving : Meta-Analysis of Tax Incentives and Matching Donations
citation_author	Clochard, Gwen-Jiro
	Dey, Shubham
	Sasaki, Shusaku
	Imai, Taisuke
citation_publisher	The Institute of Social and Economic Research, The University of Osaka
citation_language	英語
citation_date	2025-12
citation_journal_title	Institute of Social and Economic Research Discussion Papers
citation_volume	1299
citation_firstpage	1
citation_lastpage	14
citation_public_url	https://hdl.handle.net/11094/103356
citation_abstract_html_url	https://www.iser.osaka-u.ac.jp/static/resources/docs/dp/DP1299.pdf

Revisiting the Price Elasticity of Charitable Giving : Meta-Analysis of Tax Incentives and Matching Donations

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