臺灣博碩士論文加值系統

本文利用中獎獎金為所得之外生變數，旨在探討此外生所得對於個人捐贈行為的影響。研究之中獎所得資料來源取自財政部財政資訊中心之綜合所得稅結算申報資料，採用第八類—政府舉辦競技競賽及機會中獎獎金，汲取所得類別為「政府舉辦之機會中獎」者。而國人捐贈資訊由財政資訊中心主動向國內大型慈善公益團體蒐集，經過資料整理、篩選後，形成本文之樣本。運用二重差分法 (Difference –in–Differences method) 建立實證研究模型，定義中獎金額 100 萬以上者為中大獎者，稱之「實驗組」，中獎金額居於 2,000-5,000 元者則為中小獎者，歸類為「控制組」。檢視中大獎前後共計 4 年度的追蹤資料中，中大獎後相對於中小獎者捐贈比例增加效果，亦檢視其捐贈金額增加效果。實證結果發現中大獎後對於個人的財富增加有顯著的影響，進而促進國人的慈善捐贈，中大獎後對捐贈比例、捐贈金額影響均正向且顯著。

This research uses lottery inome as an exogenous variable of income, thus we can acquire pure income effect of charitable donation. We derive the data of lottery winners from the Fiscal Information Agency (FIA). The information of charitable donation is collected by FIA, too. After a process of data organizing, we establish a four-year panel data. Then we use Difference –in–Differences method to test whether winning large prizes of lottery has the significant effect on charitable donation. We define winners who won over one million as our experimental group, and winners who won between two thousand and five thousand as our control group.
We found that the effect of winning large prizes of lottery has a significant effect on charitable donation. We got two key findings: escalation of the proportion of the charitable donation, larger amount of charitable donation. Moreover, the income elasticity of charitable giving is about 0.05, and the wealth elasticity of charitable giving is about 0.73. In conclusion, we provide evidence that lottery winners in Taiwan will have positive effect on charitable donation.

表次 II
圖次 III
1.　前言 1
2. 我國機會中獎沿革 5
3.實證設計 9
3.1　資料與樣本 9
3.2　實證模型設定 11
3.3 變數說明 13
4. 實證結果 17
4.1 敘述統計 17
4.2 迴歸結果 23
4.3 穩健性測試 33
5. 結論 39
參考文獻 41

一、中文文獻
李桂臻（2017），《高額中獎獎金對生育決策之影響》，國立政治大學財政研究所碩士論文。
張隆宏（2002），《台灣地區綜合所得稅之實證研究》，國立台北大學經濟研究所碩士論文。
莊靖怡（2008），《再探捐贈行為與租稅價格彈性》，國立政治大學財政研究所碩士論文。
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》，國立台北大學財政研究所碩士論文。

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