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A few months ago, The NY Times ran an interesting article on the effect that giving (or altruism) has on the brain (i.e. what type of person is more likely to be an altruist, and hence, more likely to enjoy paying taxes). The article focuses on a University of Oregon paper entitled: "Paying taxes, according to the brain, can bring satisfaction."

Want to light up the pleasure center in your brain? Just pay your taxes, and then give a little extra voluntarily to your local food bank. University of Oregon scientists have found that doing those deeds can give you the same sort of satisfaction you derive from feeding your own hunger pangs.

Researchers found that two evolutionarily ancient regions deep in the brain - the caudate nucleus and the nucleus accumbens - fired when subjects saw the charity get the money. The activation was even larger when people gave the money voluntarily, instead of just paying it as taxes. These brain regions are the same ones that fire when basic needs such as food and pleasures (sweets or social contact) are satisfied.

Beautiful! But is there such a thing as true, real altruism?

Kant considered acts motivated by sympathy as not praiseworthy, because they make the do-gooder feel better. Psychologists have similarly argued that "empathy altruism" is ultimately selfish, because of the emotional benefits it provides to the giver.

The sociobiologist Robert Trivers worked out the mathematics of "reciprocal altruism," whereby our urge to be nice ultimately serves to propagate our genes by inducing others to cooperate with us.

As far as economics goes, the study was a good one, quite involved and comprehensive:

The study gives economists a novel look inside the brain during taxation, said co-author William T. Harbaugh, a UO professor of economics and member of the National Bureau of Economic Research in Cambridge, Mass. "To economists, the surprising thing about this paper is that we actually see people getting rewards as they give up money," he said. "Neural firing in this fundamental, primitive part of the brain is larger when your money goes to a non-profit charity to help other people." "On top of that," Harbaugh added, "people experience more brain activation when they give voluntarily - even though everything here is anonymous. That's a very surprising result - and, to me, an optimistic one."

Some individuals gave more than others, and they were able to track the activity in parts of the brain that indicate pleasure:

"The most surprising result is that these basic pleasure centers in the brain don't respond only to what's good for yourself," said Dr. Mayr, psychologist and another co-author of the study. "They also seem to be tracking what's good for other people, and this occurs even when the subjects don't have a say in what happens."

Dr. Harbaugh, one of the economists, said the results did not resolve the debate over whether to help the needy with public programs or private charity. "There's something for both sides here," he said. "We're showing that paying taxes does produce a neural reward. But we're showing that the neural reward is even higher when you have voluntary giving."

Alas, the researches were remiss in asking each participant his or her political affiliation, so we don't know yet who gets more pleasure out of giving, Republicans and Democrats.

Can you guess?

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