Newsome, Michael A.; Blomquist, Glenn C.; Romain, Wendy S. - In: National Tax Journal 54 (2001) n. 4, pp. 725-40
This paper analyzes taxpayer contributions to state check-off funds using four years of Kentucky household income tax data. An ordered probit shows that a taxpayer tends to give to more check-off funds as income increases and tax price of contribution decreases. A Heckman selection model shows...
