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    題名: 所得變異程度對個人捐贈行為之影響
    Income variation and individual charitable contribution
    作者: 黃逸
    貢獻者: 羅光達
    黃逸
    關鍵詞: 所得變異
    個人捐贈
    IRS
    日期: 2009
    上傳時間: 2010-12-08 02:02:29 (UTC+8)
    摘要: 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。
    參考文獻: Andreoni, J. (1990), “Impure Altruism and Donations to Public Goods: A Theory of Warm-Glow Giving,” Economic Journal, 100(401), 464-477.
    Andreoni, J. (2001), “The Economics of Philanthropy,” International Encyclopedia of Social and Behavioral Sciences, 11369-11376.
    Andreoni, J. (2006), “Philanthropy,” Handbook of Giving, Reciprocity and Altruism, 1201-1269.
    Andreoni, J. (2007), “Charitable Giving,” Prepare for The New Palgrave Dictionary of Economics, 2nd Edition.
    Auten, G. and G. Rudney, (1990), “The Variability of Individual Charitable Giving in the US,” Volunas, 1(2), 80-97.
    Auten, G., H. Sieg, and C. Clotfelter (2002), “Charitable Giving, Income, and Taxes: An Analysis of Panel Data,” American Economic Review, 92(1), 371-382.
    Chang, W. C. (2005), “Determinants of Donations: Empirical Evidence from Taiwan,” Developing Economies, 43(2), 217-234.
    Clotfelter, C. (1985), Federal Tax Policy and Charitable Giving. Chicago: University of Chicago Press.
    Clotfelter, C. (1990), “The Impact of Tax Reform on Charitable Giving: A 1989 Perspective,” National Bureau of Economic Research.
    Clotfelter, C. (2002), “The Economics of Giving,” Duke University.
    Clotfelter, C. T. and C. E. Steuerle, (1981), “Charitable Contribution ,” How Taxes Affect Economic Behavior, 403-446.
    Feldstein, M. and C. Clotfelter (1976), “Tax Incentives and Charitable Contributions in the US: A Microeconomic Analysis,” Journal of Public Economics, 5, 1-26.
    Friedman, M. (1957), “The Permanent Income Hypothesis: Comment ,” American Economic Review, 48, 990-991.
    Greenwood, D. T. (1993), “Price and Income Elasticities of Charitable Giving: How Should Income Be Measure,” Public Finance Quarterly, 21(2), 196-209.
    Hughes, P. and W. Luksetich (2008), “Income Volatility and Wealth: The Effect on Charitable Giving,” Nonprofit and Voluntary Sector Quarterly, 37(2), 264-280.
    Khanna, J., J. Posnett and T. Samdler (1995), “Charity Donations in the UK: New Evidence Based on Panel Data,” Journal of Public Economics, 56, 257-272.
    Mcclelland, R. and A. C. Brooks (2004), “What is the Real Relationship between Income and Charitable Giving,” Public Finance Review, 32(5), 483-497.
    Randolph, W. C. (1995), “Dynamic Income, Progressive Taxes, and the Timing of Charitable Contributions,” Journal of Political Economy, 103(4), 709-738.
    Roberts, R. D. (1984), “A Positive Model of Private Charity and Public Transfers,” Journal of Political Economy, 92, 136-148.
    Roberts, R. D. (1992), “Government Subsidies to Private Spending on Public Goods ,” Public Choice, 74, 133-152.
    Schervish, P. G. and J. J. Havens (1995), “Do the Poor Pay More: Is the U-Shaped Curve Correct,” 24(1), 79-90.
    Steinberg, R. (1990), “Taxes and Giving: New Findings,” Voluntas, 1, 61-79.
    Steinberg, R. (1991), “Does Government Spending Crowd out Donations? Interpreting the Evidence,” Annals of Public and Cooperative Economics, 62, 519-617.
    Warr, P. G. (1982), “Pareto Optimal Redistribution and Private Charity,” Journal of Public Economics, 19, 131-138.
    Wu, S. Y. (2004), “Tax Effects on Charitable Giving in the Presence Uncertainty ,” Public Finance Review, 32(5), 459-482.
    描述: 碩士
    國立政治大學
    財政研究所
    97255012
    98
    資料來源: http://thesis.lib.nccu.edu.tw/record/#G0097255012
    資料類型: thesis
    顯示於類別:[財政學系] 學位論文

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