寄付の多寡の違いを考慮した地方自治体の取組とふるさと納税寄付との関連―全国を対象とした返礼品情報に基づく分位点回帰分析―

抄録

With the increasing attention to the hometown tax donation system in recent years, it is important to gain knowledge on which municipalities are attracting donations in order to provide appropriate information for practitioners to make logical decisions. Therefore, this study analyzed the relationship between local governments' efforts and the hometown tax donation system using two estimation models. The results showed that donors' self-interested factors, such as financial incentives, were statistically positively significant, while most of the altruistic factors were not statistically significant. The results of the quantile regression model showed that the trends clearly differed depending on the amount of donations. Specifically, for municipalities with smaller donation amounts, the positive associations with credit card payments and number of portals are larger. Municipalities with larger donations were more positively associated with higher expense ratios, number of returned gifts, and the presence of high-price returns of 10 million yen or more.