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    Please use this identifier to cite or link to this item: https://nccur.lib.nccu.edu.tw/handle/140.119/157514


    Title: 台灣捐贈家庭的長期趨勢分析
    The Long-Term Investigation on Donating Households in Taiwan
    Authors: 羅光達
    Contributors: 財政系
    Keywords: 捐贈;價格彈性;台灣;家庭收支調查報告
    charitable contribution;price elasticity;Taiwan;Survey on Family Income and Expenditure
    Date: 2014-10
    Issue Date: 2025-06-24 13:31:36 (UTC+8)
    Abstract: 捐贈行為在現今社會中，實為一個普遍的經濟決策，所以捐贈行為無論在經濟理論或是實證研究上皆受到廣泛的探討。眾多捐贈相關的議題中，捐贈的價格彈性是政府決定是否能夠有效鼓勵私人捐贈之重要政策參考依據，因此更受到學者研究的重視。文獻上對於探討捐贈行為與估計捐贈價格彈性的研究很多，但大多數是從單一年度的橫斷面資料或是從數年度的追蹤資料加以分析討論。雖然此類的研究仍是可以提供我們許多捐贈行為與政策設計的意涵，但是卻無法讓我們更進一步瞭解捐贈者與其捐贈行為在長期間的演變之下，是否具有有趨勢上或結構性的改變。
    因此，為了對台灣家庭的捐贈行為有一長時間的全面研究，本計畫預計利用民國65年至99年的「家庭收支調查報告」之原始檔案資料，研究以下相關議題：（一）了解台灣捐贈家庭與非捐贈家庭相關社經背景的長期變化趨勢；（二）估計台灣歷年來每年捐贈價格彈性與所得彈性，同時分析其是否存在結構性或長期變化的趨勢；（三）研究重大事件的發生（如1999年之921地震）是否會對捐贈行為，以及捐贈價格與所得彈性造成結構性的衝擊，或僅為暫時性的影響？（四）探討在景氣循環之下，捐贈行為是否具有文獻上所謂的不對稱性現象。
    Giving behavior is quite a common economic decision of an individual or a household. Thus, the study of charity contributions has been explored in fields as diverse as economics, sociology, psychology, and political science. Understanding how the tax system affects the charitable contributions overall and across different groups of individuals is the main question in the study of giving behaviors. Existing literature usually estimates the price effect based on cross-section data with a single year or on panel data with several years. Although these studies also can obtain some information of giving behaviors, it is not able to provide a long-run investigation of charitable contributions.
    In order to have a deep and long-term understanding of giving behaviors and decisions of households in Taiwan, we will use the Survey on Family Income and Expenditure 1976-2010, conducted by the Directorate General of Budget Accounting and Statistics (DGBAS), to study whether and to what extent the charity behaviors have been changed in the past 35 years in Taiwan. We expect this study would provide a better insight into the study of charitable contributions. In addition, we also expect our empirical results could draw some valuable policy implications and suggestions to the government and fund-raisers when they make their effort to stimulate charitable contributions.
    Relation: 行政院國家科學委員會, NSC101-2410-H004-021-MY2, 101.08-103.07
    Data Type: report
    Appears in Collections:[財政學系] 國科會研究計畫

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