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    题名: 再探捐贈行為與租稅價格彈性
    作者: 莊靖怡
    贡献者: 羅光達
    莊靖怡
    关键词: 捐贈
    價格彈性
    Tobit模型
    日期: 2007
    上传时间: 2009-09-14 13:40:23 (UTC+8)
    摘要: 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。
    參考文獻: 1.Anderson,D. and R. Beier(1999),“The Effect of a State Tax Credit on Giving to Community Foundations,”American Economist,43(2),66–72.
    2.Andreoni,J.(1990),“Impure Altruism and Donations to Public Goods: A Theory of Warm Glow Giving,”Economic Journal,100,464–477.
    3.Andreoni,J.(2006),“Philanthropy,”In S-C.Kolm and J. Mercier Ythier,eds.,Handbook of Giving,Reciprocity and Altruism, Amsterdam, North Holland, 1201-1269.
    4.Auten,G.,J.Cilke,and W. Randolph(1992),“The effects of Tax Reform on Charitable Contributions,”National Tax Journal,45(3),267–90.
    5.Auten,G.,H.Sieg,and C. Clotfelter(2002),“Charitable Giving,Income and Taxes: An Analysis of Panel Data,” American Economic Review,92(1),371–82.
    6.Barrett,K.(1991),“Panel-Data Estimates of Charitable Giving：A Synthesis of Techniques,”National Tax Journal, 44(3),365-381.
    7.Chang,W.C.(2005),“Determinants of Donations：Empirical Evidence from Taiwan,”The Developing Economies,43(2),217-234.
    8.Clotfelter,C.(1985),Federal Tax Policy and Charitable Giving. Chicago: University of Chicago Press.
    9.Colombo,J.(2001),“The Marketing of Philanthropy and the Charitable Contributions Deduction,”Wake Forest Law Review,36(3),657–703.
    10.Daneshvary,N. and W.A.Luksetich(1997),“Income Sources and Declared Charitable Tax Deduction,”Applied Economics Letters,4(5),271-274.
    11.Duquette,C.(1999),“Is Charitable Giving by Nonitemizers Responsive to Tax Incentives? New Evidence,”National Tax Journal,52(2),195–206.
    12.Dye,R.F.(1978),“Personal Charitable Contribution : Tax Effects and Other Motives,”In Proceedings of the Seventieth Annual Conference on Taxation,311-21.
    13.Feldstein,M.,and C.Clotfelter(1976),“Tax Incentives and Charitable Contributions In the United States: A Microeconometric Analysis,”Journal of Public Economics, 5, 1-26.
    14.Feldstein,M.,and A.Taylor(1976),“The Income Tax and Chartiable Contributions,”Econometrica,44,1201-21.
    15.Kottasz,R.(2004),“How Should Charitable Organizations Motivate Young Professionals to Give Philanthropically?” International Journal of Nonprofit and Voluntary Sector Marketing,9(1),9–27.
    16.Lankford,R.H. and J.Wyckoff(1991),“Modeling Charitable Giving Using a Box-Cox Standard Tobit Model,”Review of Economics and Statistics,73(3),460–70.
    17.O`Neil,C.J.,R.S.Steinberg and G.R.Thompson (1996),“Reassessing the Tax-Favored Status of the Charitable Deduction for Gifts of Appreciated Assets,” National Tax Journal, 49(2),215–33.
    18.Peloza,J. and P.Steel(2005),“The Price Elasticities of Charitable Contributions : A Meta-Analysis,”Journal of Public & Marketing,24 (2),260-272.
    19.Randolph, W.C.(1995),“Dynamic Income, Progressive Taxes, and the Timing of Charitable Contributions,”The Journal of Political Economy, 103(4),709-738.
    20.Reece,W.S.(1979),“Charitable Contribution : New Evidence on Household Behavior,”American Economic Review, 69,142-51.
    21.Roberts,R.D.(1984),“A Positive Model of Private Charity and Public Transfers,”Journal of Political Economy, 92, 136–148.
    22.Smith,V.H., M.R.Kehoe and M.E.Cremer(1995),“The Private Provision of Public Goods: Altruism and Voluntary Giving,” Journal of Public Economics,58,107-126.
    23.Steinberg,R.(1990),“Taxes and Giving：New Findings,” Voluntas, 1, 61-79.
    24.Steinberg,R.(1991),“Does Government Spending Crowd out Donations? Interpreting the Evidence,”Annals of Public and Cooperative Economics,62,519–617.
    25.Taussig,M.K.(1967),“Economic Aspects of the Personal Income Tax Treatment of Charitable Contributions,” National Tax Journal,20,1-19.
    26.Weisbrod,B.A.(1978),“The Forgotten Economic Sector: Private but Non-Profit,”Challenge, Sept.-Oct.,32-36.
    28.吳文傑(2005)，「台灣慈善捐贈的租稅誘因分析」，《經濟論文叢刊》，33 (1)，頁97-111。
    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。
    描述: 碩士
    國立政治大學
    財政研究所
    95255007
    96
    資料來源: http://thesis.lib.nccu.edu.tw/record/#G0095255007
    数据类型: thesis
    显示于类别:[財政學系] 學位論文

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