政大機構典藏-National Chengchi University Institutional Repository(NCCUR):Item 140.119/34280

政大機構典藏-National Chengchi University Institutional Repository(NCCUR):Item 140.119/34280

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题名:	我國個人捐贈影響因素之實證研究 An Empirical Study on the Determinants of Individual Charitable Giving
作者:	尹崇恩 Yin, Chung En
贡献者:	陳明進 Chen, Ming Chin 尹崇恩 Yin, Chung En
关键词:	慈善捐贈租稅誘因所得彈性價格彈性 Charitable contribution Tax incentives Income elasticity Price elasticity
日期:	2005
上传时间:	2009-09-18 09:13:22 (UTC+8)
摘要:	個人捐贈為教育、文化及公益慈善機構或團體的重要經費來源，目前我國於租稅上，提供捐贈者可扣抵其課稅所得的租稅誘因，相當於政府利用補貼的方式，降低了捐贈者的捐贈成本。但是否能有效達到激勵捐贈者的效果，則待實證研究分析。本研究利用民國92年綜合所得稅申報資料分析，實證結果得知，慈善捐贈金額與可支配所得呈正向且顯著的關係；租稅價格變動對慈善捐贈金額變動有負向且顯著之影響，顯示目前政府的租稅政策能夠有效刺激捐贈，但針對高所得者價格彈性的有效性則降低。薪資所得佔可支配所得比率與捐贈金額呈正向之關係。納稅義務人的年齡越大、未婚、女性，較有慈善捐贈的意願。但納稅人申報扶養親屬人數較多及申報自用住宅購屋借款利息較多者，捐贈意願較低。最後，納稅義務人所在的地區也會影響其捐贈支出，隨著納稅人可支配所得增加，地域性的影響也逐漸減小。 Individual charitable giving is an important source of finance for a wide variety of nonprofit organizations. Charitable contributions are deductible in determining taxable income; therefore, the current income tax system makes the price of charitable contributions less than the price of other goods and services. The deduction can be viewed as a tax subsidy. Whether the tax subsidy can stimulate charitable giving or not should be examined by empirical research. This study uses tax return data obtained from the Taiwan Government Finance and Tax Statistical Databank (for the year 2004). The results indicate that the income elasticity of charitable giving has positive and significant effect on charitable giving; while the tax price elasticity estimate is found to have a negative effect, except for the group of high income taxpayers. Beside price and income, salary to disposable income ratio varies with the giving. Female, married, and elder taxpayers are more likely to donate. However, a taxpayer who claims more deductions for dependents or primary residential house interests will be reluctant to give money to charities. The taxpayer’s registered permanent residence is found to have a strong influence on charitable giving. Nevertheless, as taxpayer’s disposable income increases, the regional factor is diminished gradually. The evidence presented in this study provides a useful foundation for the government to devise the future policy on the charitable deductions.
參考文獻:	中國時報，2004年4月15日，張家百萬美元治病其餘捐出，六版。　行政院主計處，2004年7月5日，九十二年臺灣地區社會發展趨勢調查（社會參與）統計結果，行政院主計處出版。朱紀燕，2003，台灣地區個人捐贈的所得稅誘因之實證分析，國立政治大學財政研究所碩士論文。林妙雀，1991，公益慈善捐贈扣除所得稅問題之評析，台灣經濟金融月刊，第二十七卷，第六期：24-30。宋明光，2004，家戶捐贈行為的實證分析─以台北市為例，國立台北大學財政學系碩士班碩士論文。吳文傑，2005，台灣慈善捐贈的租稅誘因分析，經濟論文叢刊，第三十三卷，第一期：97-111。吳聰敏，2003，總體經濟學，台北：翰蘆圖書出版有限公司。陳勇達，2004，所得來源與個人捐贈行為之實證分析─以台灣地區為例，國立台北大學財政學系碩士班碩士論文。張隆宏，2000，台灣綜合所得稅之實證研究，國立台北大學經濟學系博士班博士論文。萬育維，1994，影響捐款行為之相關因素探究─實證者資料的發現與回應，思與言，第三十二卷，第四期：197-217。楊蔓鈴，2003，台灣地區綜合所得稅免稅額與扣除額公平性之分析，國立政治大學財政研究所碩士班碩士論文。 Barrett, K., A. McGuirk and R. Steinberg, 1978. Further Evidence on the Dynamic Impact of Taxes on Charitable Giving, National Tax Journal, 50(2): 312-334. Broman, A., 1989. Statutory Tax Rate Reform and Charitable Contributions: Evidence from a Recent Period of Reform, Journal of American Taxation Association, 10(2): 7-20. Brown, E. 1987. Tax Incentives and Charitable Giving: Evidence from New Survey Data, Public Finance Quarterly, l(15): 386-396. Chua, Vincent C .H. and C. M. Wong, 1999. Tax Incentives, Individual Characteristics and Charitable Giving in Singapore, International Journal of Social Economics, 26 (12): 1492-1504. Choe, Y. and J. Jeong, 1993. Charitable Contributions by Low-and Middle Income Taxpayers: Future Evidence With A New Method, National Tax Journal, 46(1): 33-39. Clotfelter, C. T., 1985. Federal Tax Policy and Charitable Giving. The University of Chicago Press. Feldstein, M. 1975.The Income Tax and Charitable Contributions, National Tax Journal, 29(1):81-100. Feldstein, M. and A. Taylor, 1976. The Income Tax and Charitable Contributions, Econometrica, 44(6):1201-1222. Steinberg,R., Barrett K.S. and A.M.Mcguirk,1997. Future Evidence on the Taxes on Charitable Giving, National Tax Journal, 50(2):321-324. Reece, W.S., 1979. Charitable Contributions: New Evidence on Household Behavior, American Economic Review, 69(1):142-151. Schiff, J., 1985. Does Government Spending Crowd Out Charitable Contributions?, National Tax Journal, 38(4): 535-546. Randolph, W., 1995. Dynamic income, progressive taxes, and the timing of charitable contributions, Journal of Political Economy,103(4) :709-738.
描述:	碩士國立政治大學會計研究所 93353050 94
資料來源:	http://thesis.lib.nccu.edu.tw/record/#G0933530501
数据类型:	thesis
显示于类别:	[會計學系] 學位論文

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