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    Please use this identifier to cite or link to this item: https://nccur.lib.nccu.edu.tw/handle/140.119/49234


    Title: 所得變異程度對個人捐贈行為之影響
    Income variation and individual charitable contribution
    Authors: 黃逸
    Contributors: 羅光達
    黃逸
    Keywords: 所得變異
    個人捐贈
    IRS
    Date: 2009
    Issue Date: 2010-12-08 02:02:29 (UTC+8)
    Abstract: 本研究主要目的在於探討所得變異程度對於個人捐贈行為之影響，利用美國IRS 1987年到1990年之報稅資料進行迴歸分析，首先依照所得變異程度的不同將整體資料區分為高低兩組，觀察所得變異係數（CV）高低兩個族群的捐贈行為分別受到各解釋變數之影響情形。另外，再以整體資料為觀察對象，並且加入所得變異係數（CV）作為解釋變數，進一步探討CV與個人捐贈金額之間的影響程度為何。

    研究結果顯示，所得變異程度較高者的捐贈價格彈性約為-2；所得變異程度較低者的捐贈價格彈性約為-1，表示各年度所得較不穩定的捐贈者，其捐贈的金額對於捐贈價格變動較敏感，而所得變異程度較高者相較於所得變異程度較低者而言，其捐贈的所得彈性較小，意即所得較不穩定的捐贈者，其捐贈金額受到所得的影響相對較小。另一方面，個人的所得變異係數對於捐贈金額有顯著負向關係，估計係數介於-0.38到-0.58之間，表示當捐贈者各年度的所得愈不穩定，則捐贈的金額愈低。

    根據本研究結果，高所得變異之捐贈者對於捐贈價格的變動影響最大，因此政府於捐贈金額列舉扣抵政策的制定，應以高所得變異之捐贈者為主要對象，給予較多的租稅優惠，使刺激捐贈之效果發揮到最大。
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    Schervish, P. G. and J. J. Havens (1995), “Do the Poor Pay More: Is the U-Shaped Curve Correct,” 24(1), 79-90.
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    Description: 碩士
    國立政治大學
    財政研究所
    97255012
    98
    Source URI: http://thesis.lib.nccu.edu.tw/record/#G0097255012
    Data Type: thesis
    Appears in Collections:[Department of Public Finance] Theses

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