The Voluntary Nongame Check-Off as a Revenue Source

Thirty-two of the 40 states with broad-based income taxes are now using voluntary Abstract check-offs on their tax returns as a way of soliciting contributions for nongame wildlife programs and other activities. This study uses both individual and aggregate data to examine the factors that influence check-off contributions. Income and the number of other check-offs on the tax form were among the major determinants. An appraisal of the check-off suggests that the tendency to add more check-offs to the tax return quickly erodes its revenue productivity. Furthermore, the check-offis open to serious questions about its fairness.