政大機構典藏-National Chengchi University Institutional Repository(NCCUR):Item 140.119/22246
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    Please use this identifier to cite or link to this item: https://nccur.lib.nccu.edu.tw/handle/140.119/22246


    Title: 臺灣慈善捐贈的租稅誘因分析
    Authors: 吳文傑
    Keywords: 慈善捐贈;租稅誘因;所得彈性;價格彈性
    Charitable contribution;Taxation incentives;Income elasticity;Price elasticity
    Date: 2005-03
    Issue Date: 2009-01-06 15:17:11 (UTC+8)
    Abstract: 本文利用一份1999年抽樣的健保與個人所得稅合併檔資料，以最大概似法樣本選擇下的Tobit模型估計台灣慈善捐贈之租稅誘因大小。實證中共涵蓋兩個模型，模型一針對全部樣本進行列舉扣除決定方程式與捐贈支出決定方程式的聯合估計；模型二針對採取列舉扣除的樣本進行捐贈列舉決定方程式與捐贈支出決定方程式的聯合估計。雖然兩模型估計出來的捐贈彈性數字有些差異，但是都符合一般文獻認爲捐贈對於所得不具彈性，而對於價格則具彈性的說法。
    This study uses data from 1999 personal income tax files to estimate Taiwanese taxation incentives for charitable contributions. We use the Tobit model with Sample Selection (Maximum Likelihood Method) to estimate both equations of itemization and charitable contribution jointly. We also apply the same method to the sample of itemizers in order to estimate both equations of itemizing charitable contributions and charitable contributions jointly. Estimated numbers are different, but both models suggest that charitable contributions are price elastic and income inelastic.
    Relation: 經濟論文叢刊,33(1),97-111
    Data Type: article
    Appears in Collections:[Department of Public Finance] Periodical Articles

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