English  |  正體中文  |  简体中文  |  Post-Print筆數 : 27 |  Items with full text/Total items : 113648/144635 (79%)
Visitors : 51572693      Online Users : 901
RC Version 6.0 © Powered By DSPACE, MIT. Enhanced by NTU Library IR team.
Scope Tips:
  • please add "double quotation mark" for query phrases to get precise results
  • please goto advance search for comprehansive author search
  • Adv. Search
    HomeLoginUploadHelpAboutAdminister Goto mobile version
    Please use this identifier to cite or link to this item: https://nccur.lib.nccu.edu.tw/handle/140.119/69476


    Title: 臺灣購買公益彩券家庭之特性分析
    A Study on Characteristics of Lottery-Buying Households in Taiwan
    Authors: 周妙玲
    Chou, Miao Ling
    Contributors: 羅光達
    Lo, Kuang Ta
    周妙玲
    Chou, Miao Ling
    Keywords: 公益彩券
    家庭收支調查報告
    臺灣
    lottery
    Report on the Survey of Family Income and Expenditure
    Taiwan
    Date: 2013
    Issue Date: 2014-09-01 13:52:27 (UTC+8)
    Abstract: 本文主要研究臺灣購買公益彩券長期之變化以及購買公益彩券家庭的特性,並探討各縣市購買公益彩券的概況。運用行政院主計總處2002年至2010年「臺灣地區家庭收支調查報告」的家庭所得及支出等資料,將購買公益彩券與所得之間做連結。首先,將全體家庭依可支配所得高低排序分組,發現購買公益彩券支出與可支配所得呈現正相關,然而從長期的角度觀察,各組購買公益彩券支出有逐年下降的趨勢;其次,以每戶家庭每一成年人平均購買公益彩券支出為排序分組,發現購買公益彩券支出愈多的家庭,其戶長以男性為主、年紀較輕、教育程度較高,且以從事第三級產業的比率較高;綜觀長期資料,戶長年齡及教育程度呈現逐年增加的趨勢,而戶長為女性的比率有逐漸攀升的情形。
    觀察各組購買公益彩券家庭成員特性,以男性所占比率較高,但長期來看,各組女性比率有逐年上升的趨勢;就年齡而言,在2002年至2007年呈現的情況是購買公益彩券支出與年齡呈現反向關係,而在2008年至2010年則是呈現U字型關係。此外,在觀察各縣市購買公益彩券之概況時,發現可支配所得是影響購買公益彩券的重要因素之一。
    This study uses “Report on the Survey of Family Income and Expenditure in Taiwan Area of Republic of China” to explore the changes of lottery-buying in Taiwan for long run, and the characteristics of lottery-buying households in Taiwan. The results show as following:
    First of all, the expenditure of the lottery correlates positively with the income of the whole family, and the lottery-buying expenditure have the decayed trend. Secondly, the lottery-buying families which have higher lottery-buying expenditure show the characteristics of lower average age, higher education level, and male householder. In long term, it shows the features of higher average age, higher education level, and higher percentage of female householder. Thirdly, this study observes the features of lottery-buying family members, the results show a higher percentage of men, but in the long run, the ratio of women is an increasing trend. In terms of age, the expenditures of purchasing lottery go higher, but the average age go down in 2002-2007, while in 2008-2010 it’s a U-shaped relationship. In addition, exploring the lottery-buying Cities and Counties in Taiwan, this study finds that income is one of the important factors to affect purchasing lottery.
    Reference: 一、中文文獻
    王俊秀(2002),「彩券副文化的社會學分析:台灣現象與跨文化探討」,行政院國家科學委員會補助專題研究計畫成果報告。
    王建程(2003),「公益彩券盈餘運用於社會福利支出之研究」,國立台灣師範大學政治學研究所碩士論文。
    余致力(2001),「我國彩券發行的理論探討與政策分析」,《理論與政策》,15(2),25-44。
    李明惠(2003),「公益彩券盈餘之支出歸宿分析-以台北市為例」,國立臺北大學財政學系研究所碩士論文。
    林瑞麗,廖節惠,趙春美(1996),《臺灣銀行五十年》,臺北市:臺灣銀行。
    林江亮、胡寶英(2008),「公益彩券盈餘運用方式之探討」,《財稅研究》,40(6),79-101。
    林恭正、羅詩婷(2005),「台灣樂透彩是劫貧濟富嗎? 」,《財稅研究》,37(2),97-115。
    林恭正、林卓民、劉秀卿(2007),「彩券盈餘與地方社會福利支出-替代或互補」,《財稅研究》,39(2),119-135。
    林煥德(2009),「臺灣吸菸家庭之稅捐負擔與其家庭特徵之研究」,國立政治大學財政研究所碩士論文。
    胡其瑞(2002),「愛國獎券與近代台灣社會」,《政大史粹》,4,55-88。
    徐長芳(2005),「我國公益彩券發行之研究」,中原大學財經法律研究所碩士論文。
    陳香樺(2005),「公益彩券盈餘分配之探討」,政治大學財政研究所碩士論文。
    陳鴻鈞(2005),「公益彩券對台灣家庭所得分配之影響」,淡江大學經濟學研究所碩士論文。
    鹿元忠(2003),「台北市地區彩券購買行為之研究」,淡江大學管理科學學系研究所碩士論文。
    張敦智(2006),《臺灣百年樂透》,臺北縣:博揚文化出版。
    劉代洋、張雅婷(2004),「公益彩券隱含租稅歸宿之研究」,《財稅研究》,36(3),58-78。
    劉代洋(2005),「公益彩券發行及管理制度之研究」,財政部國庫署94年度委託研究計畫。
    劉代洋、林孟彥、張琬喻、賴建華(2008),「公益彩券品牌形象及獎金課稅問題之研究」,財政部國庫署97年度委託研究計畫。
    劉代洋(2011),「公益彩券的社會經濟功能與成果之研究」,財政部國庫署100 年度補助研究計畫。
    劉葦卿(2011),《臺灣人的發財美夢:愛國獎券》,臺北市:台灣書房出版。
    蔡昕俞、吳世英(2007),「彩券盈餘分配與地方社會福利支出」,《經社法制論叢》,39,177-208。
    賴建華 (1996),「彩券需求之估計與市場潛力分析」,國立台灣工業技術學院管理技術研究所企業管理學程碩士論文。
    謝宗良(2006),「影響民眾購買彩券意願的關鍵性因素之研究」,國立臺北大學財政學系研究所碩士論文。
    羅詩婷(2004),「我國樂透彩券的需求與歸宿研究」,逢甲大學會計與財稅研究所碩士論文。
    二、英文文獻
    Borg, M. O. and P. M. Mason (1988), “The Budgetary Incidence of a Lottery to Support Education,” National Tax Journal, 41(1), 75-85.
    Burns, A. C., P. L. Gillett, M. Rubinstein and J. W. Gentry (1990), “An Exploratory Study of Lottery Playing, Gambling Addiction and Links to Compulsive Consumption,” Advances in Consumer Research, 17(1), 298-305.
    Clotfelter, C. T. and P. J. Cook (1987), “Implicit Taxation in Lottery Finance,” National Tax Journal, 40(4), 533-546.
    Erekson, O. H., K. M. Deshano, G. Platt and A. L. Ziegert (2002), “Fungibility of Lottery Revenues and Support of Public Education,” Journal of Education Finance, 28, 301-312.
    Farrell, L.and I. Walker (1999), “The Welfare Effects of Lotto: Evidence from the UK,” Journal of Public Economics, 72(1), 99-120.
    Garrett, T. A.and R. S. Sobel (2004), “State Lottery Revenue: The Importance of Game Characteristics,” Public Finance Review, 32(3), 313-330.
    Lauth, T. P.and M. D. Robbins (2002), “The Georgia Lottery and State Appropriation for Education: Substitution or Additional Funding,” Public Budgeting and Finance, 22(3), 89-100.
    Miyazaki, A. D., J. Langenderfer and D. E. Sprott (1999), “Government-Sponsored Lotteries: Exploring Purchase and Nonpurchase Motivations,” Psychology and Marketing, 16(1), 1-20.
    Oster, E. (2004), “Are All Lotteries Regressive? Evidence from the Powerball,” National Tax Journal, 57(2), 179-187.
    Pérez, L.and B. R. Humphreys (2011), “The Income Elasticity of Lottery: New Evidence from Micro Data,” Public Finance Review, 39(4), 551-570.
    Price, D. I. and E. S. Novak (1999), “The Tax Incidence of Three Texas Lottery Games: Regressivity, Race, and Education,” National Tax Journal, 52(4), 741-751.
    Rubenstein, R. and S. Benjamin (2002), “Who Pays and Who Benefits? Examining the Distributional Consequences of the Georgia Lottery forEducation,” National Tax Journal, 55(2), 223-238.
    Scott, F. and J. Garen (1994), “Probability of purchase, amount of purchase, and the demographic incidence of the lottery tax,” Journal of Public Economics, 54(1), 121-143.
    Stranahan, H. A. and M. O. Borg (2004), “Some Future are Brighter than Others: The Net Benefit Received by Florida Bright Futures Scholarship Recipients,” Public Finance Review, 31(1), 105-126.
    Worthington, A. (2001), “Implicit Finance in Gambling Expenditures: Australian Evidence on Socioeconomic and Demographic Tax Incidence,” Public Finance Review, 29(4), 326-342.
    三、網路資料
    內政部戶政司全球資訊網 http://www.ris.gov.tw/zh_TW/346
    台灣彩券網站 http://www.taiwanlottery.com.tw/index_new.aspx
    台灣運彩網站 https://www.sportslottery.com.tw/zh/home
    財政部國庫署 http://www.nta.gov.tw/default.aspx?isComputer=Y
    財政部財政史料陳列室 http://www.mof.gov.tw/museum/mp.asp?mp=1
    教育部體育署 http://www.sa.gov.tw/menu.aspx?wmid=30
    Description: 碩士
    國立政治大學
    行政管理碩士學程
    101921206
    102
    Source URI: http://thesis.lib.nccu.edu.tw/record/#G0101921206
    Data Type: thesis
    Appears in Collections:[行政管理碩士學程(MEPA)] 學位論文

    Files in This Item:

    File SizeFormat
    120601.pdf1422KbAdobe PDF2173View/Open


    All items in 政大典藏 are protected by copyright, with all rights reserved.


    社群 sharing

    著作權政策宣告 Copyright Announcement
    1.本網站之數位內容為國立政治大學所收錄之機構典藏,無償提供學術研究與公眾教育等公益性使用,惟仍請適度,合理使用本網站之內容,以尊重著作權人之權益。商業上之利用,則請先取得著作權人之授權。
    The digital content of this website is part of National Chengchi University Institutional Repository. It provides free access to academic research and public education for non-commercial use. Please utilize it in a proper and reasonable manner and respect the rights of copyright owners. For commercial use, please obtain authorization from the copyright owner in advance.

    2.本網站之製作,已盡力防止侵害著作權人之權益,如仍發現本網站之數位內容有侵害著作權人權益情事者,請權利人通知本網站維護人員(nccur@nccu.edu.tw),維護人員將立即採取移除該數位著作等補救措施。
    NCCU Institutional Repository is made to protect the interests of copyright owners. If you believe that any material on the website infringes copyright, please contact our staff(nccur@nccu.edu.tw). We will remove the work from the repository and investigate your claim.
    DSpace Software Copyright © 2002-2004  MIT &  Hewlett-Packard  /   Enhanced by   NTU Library IR team Copyright ©   - Feedback