Abstract
Abstract Funding nongame wildlife programs has been a problem for many state agencies. One alternative that has been developed is the income tax checkoff. Nongame tax checkoffs offer advantages and disadvantages compared to other funding mechanisms. The tax checkoff provides a mechanism for voluntary contribution from people who are not direct users of the wildlife but who may have nonuser benefits such as existence values. Because even the direct users of a program cannot easily be excluded from the benefits, however, the tax checkoff may encourage free rider behavior. This study investigated the Oregon nongame tax checkoff for the presence of these types of donation behaviors. Twenty‐six percent of the taxpayers with refunds were users of nongame who did not donate. On the other hand, 3.8 percent were nonusers who did donate; these made up 60.4 percent of all those who donated.
Published Version
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