Public goods provision, inequality and taxes
通过实验室实验研究再分配税收对自愿捐款的影响，发现税前收入更平等时捐款减少，但征税本身会提高捐款，对政府政策有启示。
Abstract The impact of redistributive policies on voluntary contributions is still not well understood. While a higher level of redistributive taxation decreases the price of voluntary giving, it also changes the income distribution by decreasing income inequality. This paper provides a controlled laboratory experiment to investigate the net impact of the tax rate on public goods provision. The experimental findings show that while the participants decrease their voluntary contributions as the pre-tax income distribution becomes more equal, they increase their contributions with taxation. These findings have important implications for government policies regarding privately provided public goods.