Donor's Motivation for Hometown Tax Donation and Crowdfunding Based Hometown Tax Donation: Analysis of Real Donor Data from the Perspective of Crowdfunding Research

This study analyzes the motivations behind participation in Hometown Tax Donation (HTD) and Crowdfunding-based Hometown Tax Donation (CHTD) from the perspective of crowdfunding research. HTD is a Japanese system managed by local governments that allows taxpayers to redirect their residence tax payments. We review existing crowdfunding research and construct a motivation scale based on the framework of intrinsic/extrinsic and personal/social motivations derived from Self-Determination Theory. Using structural equation modeling, we find that intrinsic personal motivation, trust, and recognition of donation outcomes are key drivers of HTD participation. Additionally, our findings show that empathy and trust in crowdfunding are significant motivations for CHTD participation.