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    Please use this identifier to cite or link to this item: https://nccur.lib.nccu.edu.tw/handle/140.119/32325


    Title: 再探捐贈行為與租稅價格彈性
    Authors: 莊靖怡
    Contributors: 羅光達
    莊靖怡
    Keywords: 捐贈
    價格彈性
    Tobit模型
    Date: 2007
    Issue Date: 2009-09-14 13:40:23 (UTC+8)
    Abstract: 本研究主要探討不同捐贈行為對租稅價格的影響,分兩個議題探討:第一個議題是運用美國IRS 1995年橫斷面資料,透過分組的方式,分析不同捐贈金額高低之組別其價格彈性的差異;第二個議題是運用美國IRS 1987-1990年追蹤資料,透過分組的方式,以1990年的資料為主,分析不同變異程度之組別其價格彈性的效果。
    研究結果顯示,議題一討論不同捐贈金額,在未分組前由全體資料所估計出來的價格彈性為-1.17,依捐贈金額高低區分為三組後發現,受到捐贈價格影響的主要為高捐贈組其價格彈性為-2.57,而低捐贈組與中捐贈組的價格彈性均小於1,分別為-0.57與-0.10,顯示高捐贈組受到租稅價格的影響較顯著。而議題二討論不同變異程度,在未分組前由全體資料所估計出來的價格彈性為-1.33,依變異係數分組後發現,受到捐贈價格影響主要為變異係數較高的組別,其價格彈性為-2.77,另外兩組的價格彈性均不顯著。
    透過兩議題的綜合結果顯示,隨機捐贈之高捐贈者,受到租稅價格的影響最大,因此若想透過租稅政策的方式刺激捐贈,以對此特質的人為宜。
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    29.張文俊、陳勇達(2005),「所得來源與捐贈行為之關係-以台灣地區為例」,《財稅研究》,37(1),頁111-131。
    Description: 碩士
    國立政治大學
    財政研究所
    95255007
    96
    Source URI: http://thesis.lib.nccu.edu.tw/record/#G0095255007
    Data Type: thesis
    Appears in Collections:[財政學系] 學位論文

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