重新审视慈善捐赠的价格弹性：税收激励与配捐的元分析

摘要

This paper presents the first quantitative meta-analysis of the price elasticity of charitable giving under both rebate and matching schemes. We compile 137 elasticity estimates from 26 experimental papers and synthesize them using random-effects and multilevel models. Charitable giving is highly price-responsive: the pooled meta-analytic mean elasticity of total donations is −1.75, 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 (−2.44) than under rebate (−0.73), 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.