A Japan’s Experimental Comparison of Rebate and Matching in Charitable Giving

Sasaki, Shusaku; Kurokawa, Hirofumi; Ohtake, Fumio

A Japan’s Experimental Comparison of Rebate and Matching in Charitable Giving

Sasaki, Shusaku; Kurokawa, Hirofumi; Ohtake, Fumio

Institute of Social and Economic Research Discussion Papers, 2021, 1114, 1-36

アクセス数:485件（2025-10-08 10:30 集計）

固定URL: https://hdl.handle.net/11094/78360

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タイトル	A Japan’s Experimental Comparison of Rebate and Matching in Charitable Giving
著者	NRID 1000020814586 1000020814586 researchmap permalink ssasaki_econ ssasaki_econ 著者名 Sasaki, Shusaku
	NRID 1000090811430 1000090811430 著者名 Kurokawa, Hirofumi
	NRID 1000050176913 1000050176913 ORCID 0000-0002-8825-7446 0000-0002-8825-7446 researchmap permalink ohtake ohtake Scopus Author ID 6701666319 6701666319 著者名 Ohtake, Fumio
キーワード等	Charitable subsidy
	Tax incentive
	Framing effect
	Online experiment
抄録	This study uses a Japanese nationwide sample and experimentally compares rebate and matching, both of which are schemes intended to lower the price of monetary donation. Standard economic theory predicts that the two schemes will have the same effect on individuals’ donation behavior when their donation price is equivalent. However, we conduct an incentivized economic experiment through the Internet on 2,300 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. Specifically, the experimental result shows that the donation expenditure in a 50% rebate treatment drops by approximately ¥126 compared to the control, while in a 1:1 matching treatment with essentially the same price of donation as the 50% rebate, the expenditure conversely rises by approximately ¥56. This tendency is consistent with the results of previous experimental studies comparing the two schemes. We further empirically confirm that the superiority of 1:1 matching over 50% rebate is not conclusively influenced by the participants’confusion or misunderstanding, or budget constraint lines’ difference between the two schemes. Although the Japanese government have previously enriched rebate’s content, the level of monetary donations by the Japanese people is still low on an international scale. Based on this study’s findings, we discuss the possibility that implementing matching into the society effectively encourages their donation behavior.
出版者	The Institute of Social and Economic Research, Osaka University
収録物名	Institute of Social and Economic Research Discussion Papers
巻(号)	1114
ページ	1-36
刊行年月	2021-01
言語	英語
ハンドルURL	https://hdl.handle.net/11094/78360
PISSN	0473453X
eISSN	24350982
関連情報 (references)	URI https://www.iser.osaka-u.ac.jp/static/resources/docs/dp/2021/DP1114.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. 2021, 1114, p. 1-36
DC.title	A Japan’s Experimental Comparison of Rebate and Matching in Charitable Giving
DC.creator	Sasaki, Shusaku
	Kurokawa, Hirofumi
	Ohtake, Fumio
DC.publisher	The Institute of Social and Economic Research, Osaka University
DC.language' scheme='DCTERMS.RFC1766	英語
DC.type' scheme='DCTERMS.DCMIType	text
DCTERMS.issued' scheme='DCTERMS.W3CDTF	2021-01
DC.relation' scheme='DCTERMS.URI	https://www.iser.osaka-u.ac.jp/static/resources/docs/dp/2021/DP1114.pdf
DC.subject	Charitable subsidy
	Tax incentive
	Framing effect
	Online experiment
DCTERMS.abstract	This study uses a Japanese nationwide sample and experimentally compares rebate and matching, both of which are schemes intended to lower the price of monetary donation. Standard economic theory predicts that the two schemes will have the same effect on individuals’ donation behavior when their donation price is equivalent. However, we conduct an incentivized economic experiment through the Internet on 2,300 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. Specifically, the experimental result shows that the donation expenditure in a 50% rebate treatment drops by approximately ¥126 compared to the control, while in a 1:1 matching treatment with essentially the same price of donation as the 50% rebate, the expenditure conversely rises by approximately ¥56. This tendency is consistent with the results of previous experimental studies comparing the two schemes. We further empirically confirm that the superiority of 1:1 matching over 50% rebate is not conclusively influenced by the participants’confusion or misunderstanding, or budget constraint lines’ difference between the two schemes. Although the Japanese government have previously enriched rebate’s content, the level of monetary donations by the Japanese people is still low on an international scale. Based on this study’s findings, we discuss the possibility that implementing matching into the society effectively encourages their donation behavior.
DC.format	78360
citation_title	A Japan’s Experimental Comparison of Rebate and Matching in Charitable Giving
citation_author	Sasaki, Shusaku
	Kurokawa, Hirofumi
	Ohtake, Fumio
citation_publisher	The Institute of Social and Economic Research, Osaka University
citation_language	英語
citation_date	2021-01
citation_journal_title	Institute of Social and Economic Research Discussion Papers
citation_volume	1114
citation_firstpage	1
citation_lastpage	36
citation_public_url	https://hdl.handle.net/11094/78360
citation_abstract_html_url	https://www.iser.osaka-u.ac.jp/static/resources/docs/dp/2021/DP1114.pdf

A Japan’s Experimental Comparison of Rebate and Matching in Charitable Giving

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