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

Yamamura, Eiji; Tsutsui, Yoshiro; Ohtake, Fumio

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

Yamamura, Eiji; Tsutsui, Yoshiro; Ohtake, Fumio

Institute of Social and Economic Research Discussion Papers, 2017, 1003, 1-26

Number of Access:425（2025-11-02 06:09 Counts）

Identifier to cite or link to this item: https://hdl.handle.net/11094/61276

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Title	Altruistic and selfish motivations of charitable giving : Case of the hometown tax donation system in Japan
Creator	NRID 1000020368971 1000020368971 CreatorName Yamamura, Eiji
	NRID 1000050163845 1000050163845 CreatorName Tsutsui, Yoshiro
	NRID 1000050176913 1000050176913 ORCID 0000-0002-8825-7446 0000-0002-8825-7446 researchmap permalink ohtake ohtake Scopus Author ID 6701666319 6701666319 CreatorName Ohtake, Fumio
Subject	Altruism
	Charitable giving
	Hometown tax donation
	Warm glow
	Self-interest
	Redistribution
Abstract	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%.
Publisher	The Institute of Social and Economic Research, Osaka University
Source Title	Institute of Social and Economic Research Discussion Papers
Volume (Issue)	1003
Page	1-26
Date of Issued	2017-05
Language	English
Handle URL	https://hdl.handle.net/11094/61276
Relation.references	URI https://www.iser.osaka-u.ac.jp/static/resources/docs/dp/2017/DP1003.pdf
Access Rights	metadata only access
Category	ディスカッション／ワーキング・ペーパー DP/WP
Category	Institute of Social and Economic Research Discussion Papers

Resource Type	technical report
Local Type	DP/WP
DCMI Type	Text
DCTERMS.bibliographicCitation	Institute of Social and Economic Research Discussion Papers. 2017, 1003, p. 1-26
DC.title	Altruistic and selfish motivations of charitable giving : Case of the hometown tax donation system in Japan
DC.creator	Yamamura, Eiji
	Tsutsui, Yoshiro
	Ohtake, Fumio
DC.publisher	The Institute of Social and Economic Research, Osaka University
DC.language' scheme='DCTERMS.RFC1766	English
DC.type' scheme='DCTERMS.DCMIType	Text
DCTERMS.issued' scheme='DCTERMS.W3CDTF	2017-05
DC.relation' scheme='DCTERMS.URI	https://www.iser.osaka-u.ac.jp/static/resources/docs/dp/2017/DP1003.pdf
DC.subject	Altruism
	Charitable giving
	Hometown tax donation
	Warm glow
	Self-interest
	Redistribution
DCTERMS.abstract	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%.
DC.format	61276
citation_title	Altruistic and selfish motivations of charitable giving : Case of the hometown tax donation system in Japan
citation_author	Yamamura, Eiji
	Tsutsui, Yoshiro
	Ohtake, Fumio
citation_publisher	The Institute of Social and Economic Research, Osaka University
citation_language	English
citation_date	2017-05
citation_journal_title	Institute of Social and Economic Research Discussion Papers
citation_volume	1003
citation_firstpage	1
citation_lastpage	26
citation_public_url	https://hdl.handle.net/11094/61276
citation_abstract_html_url	https://www.iser.osaka-u.ac.jp/static/resources/docs/dp/2017/DP1003.pdf

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

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