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Criminal Justice Policy Review, Vol. 10, No. 3, 429-446 (1999)
DOI: 10.1177/088740349901000305

Social Altruism, Tax Policy, and Crime: A Cautionary Tale

Mitchell B. Chamlin

University of Cincinnati

Kenneth J. Novak

University of Missouri-Kansas City

Christopher T. Lowenkamp

University of Cincinnati

John K. Cochran

University of South Florida

This present investigation, drawing on social altruism theory, considers the feasibility of manipulating the federal tax code to reduce the level of crime across macro-social units. The OLS regression analyses of state level data reveal that the ratio of tax deductible contributions to the total number of returns is positively related to violent, and to a lesser extent property, crime rates. The implications of these findings for social theory and social policy are discussed.


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