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研究生:陳勇達
研究生(外文):CHEN, YUNG-TA
論文名稱:所得來源與個人捐贈行為之實證分析-以臺灣地區為例
論文名稱(外文):INCOME SOURCES AND CHARITABLE CONTRIBUTIONS:EMPIRICAL EVIDENCE FROM TAIWAN
指導教授:張文俊張文俊引用關係
指導教授(外文):CHANG, WEN-CHUN
學位類別:碩士
校院名稱:國立臺北大學
系所名稱:財政學系
學門:商業及管理學門
學類:財政學類
論文種類:學術論文
論文出版年:2004
畢業學年度:92
語文別:中文
論文頁數:60
中文關鍵詞:慈善捐贈所得來源
外文關鍵詞:CHARITABLE CONTRIBUTIONSINCOME SOURCES
相關次數:
  • 被引用被引用:13
  • 點閱點閱:742
  • 評分評分:
  • 下載下載:83
  • 收藏至我的研究室書目清單書目收藏:4
本文旨在探討不同所得來源與個人捐贈行為問題之關係,包括不同的所得來源占總所得收入的比例多寡是否會影響到該家計單位的捐贈金額,若捐贈者的所得來源為一恆常所得,抑或為一種臨時所得,是否對慈善捐贈的金額有所影響。利用台灣地區家庭收支調查報告民國89-91年的資料作實證分析,在計量模型中,以兩階段樣本選擇Tobit模型,並以最大概似法進行迴歸分析,估計公益慈善捐贈與其所得來源所存在的相對係數關係。
依本文的實證結果,我們可發現捐贈不同於其他的消費財,當其他的消費財大多由恆常所得所決定時,公益慈善捐贈則由臨時所得所決定。我們考慮若所得來源為臨時所得時,投資收入所得與捐贈金額的關係為正向且顯著的;相對地,所得來源為恆常所得時,如薪資收入所得和退休金收入所得,其與捐贈金額的關係為負向且顯著,因此,我們可推測慈善捐贈大多由臨時所得所影響;這也暗示當個人臨時所得增加時,為了獲得聲譽、名望、及認同感,個人願意多花費於公益慈善捐贈,就如同現存理論模型所證明之結果。
The purpose of the article is to investigate the relationship between various income sources and charitable contributions, including the impacts of various income sources on charitable giving. By distinguishing contributors’ incomes as permanent and transitory through their sources, the influences of different income sources on charitable giving can be examined. Data used in this research are drawn from the Survey of Family Income and Expenditure(SFIE)in the time period of 2000-2002.
We use the two-stage approach of Tobit model with sample selection to estimate the coefficients of different income sources for charitable giving.
According to the results from our study, it is found that charitable contributions are substantially different from other consumptive goods. While other consumptive determinated by the sources of transitory income. Considered as a sources of transitory income, the coefficient of investment income is found significantly positive. In contrast, the coefficients of the sources of permanent income such as wage and pension are significantly negative. Thus we infer that charitable contributions are mostly affected by the sources of transitory income. This may imply that individuals will be willing to make more charitable giving in order to obtain reputation, fame and prestige, and sense of approve as argued by existing theoretical model only when there are increases in their transitory incomes.
目 錄
第一章 緒論………………………………………………….1
第一節 研究動機及目的………………………………...1
第二節 研究方法及限制………………………………...4
第三節 研究架構及章節安排…………………………...6
第二章 文獻回顧…………………………………………….7
第一節 捐贈行為與租稅誘因…………………………...7
第二節 捐贈行為與所得來源……………………….....12
第三章 理論模型…………………………………………...13
第四章 實證分析………………………………...…………19
第一節 實證模型…………………………….....………19
第二節 資料來源及變數說明………….………………23
第三節 實證結果分析…………………………….……34
第五章 結論與建議………………………...………………50
第一節 結論………………………….…………………50
第二節 建議…………………………………….………56
參考文獻…………………………………………...…………58
中文部分
1. 吳世英, 租稅制度與個人捐贈行為, 財稅研究第35卷第3期, 民國92年5月。
2. 林妙雀, 公益慈善捐贈扣除所得稅問題之評析, 台灣經濟金融月刊, 民國80年6月, 24-30。
3. 張隆宏, 台灣個人捐贈行為及其所得誘因效果, 財稅研究第35卷第4期, 民國 92年7月。
4. 許瀛心(2000), 「企業捐贈行為及其所得彈性.稅率彈性之研究」, 國立台灣大學會計研究所碩士論文。
5. 賴佳華(2002),「私人慈善捐款與政府社會福利支出關係之研究」, 國立政治大學財政研究所碩士論文。
6. 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。
7. 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論文。
8. 郭婉容, 總體經濟學, 民國89年7月。
9. 萬育維(1994)影響捐款行為之相關因素探討-實證資料的發現與回應, 思與言, 第32卷第四期, 197-217。
英文部分
1. Andreoni, J. (1990) Impure altruism and donations to public goods: a theory of ‘warm glow’giving, Economic Journal, 100, 464-477.
2. Arrow, K.J.(1972)Gifts and exchanges, Philosophy and Publicaffairs, 1, 343-362.
3. Auten, G.E., Cilke, J.M., and Randolph, W.C. (1992) The effects of tax reform on
charitable contributions, National Tax Journal, 45(3), 267-290.
4. Barrett, K.S. (1991) Panel data estimates for charitable giving: a synthesis of techniques, National Tax Journal, 44(3), 365-381.
5. Bergstrom, T., Blume, L., and Varian, H. (1986) On the private provision of public goods, Journal of Public Economics, 29, 25-49.
6. Broman, A.J. (1989) Statutory tax reform and charitable contributions: evidence from a recent period of reform, The Journal of the American Tax Association, 10, 7-12.
7. Chang, W.C. (2003) Determinants of Donations: Empirical Evidence from Taiwan, mimeo.
8. Chua, V.C.H., and C.M. Wong (1999) Tax incentive, individual charactertics and charitable giving in Singapore, International Journal of Attention: Social Economics, 26(12), 1492-1504.
9. Clotfelter, C.T. (1985) Federal Tax Policy and Charitable Giving, Chicago: University of Chicago Press.
10. Daneshvary, N., and Luksetich, W.A. (1997) Income sources and Declared Charitable Tax Deductions, Applied Economics Letters, April, 271-274.
11. Glazer, A., and Konrad, K.A. (1996) A signaling explanation for charity, The Americam Economic Review, 86(4), 1019-1028.
12. Harbaugh, W.T. (1998) What do donations buy ? A model of philanthropy based on prestige and warm glow, Journal of Public Economics, 67(2), 269-284.
13. Jones, A., and Posnett, J. (1991) Chartable donations by UK households: evidence from the Family, Applied Economics, 23, 343-351.
14. Margolis, H. (1981) A new model of rational choice, Ethics, 91, 265-279.
15. McGuire, M. (1974) Group size, group homogeneity and the aggregate provision of a pure public good under Cournot behavior, Public Choice, 18, 107-126.
16. Randolph, W.C. (1995) Dynamic Income, Progressive Taxes, and the Timing of
Charitable Contributions, Journal of Political Economy, 103(4), 709-738.
17. Reece, W. (1979) Charitable Contributions: New Evidence on Household Behavior, The Americam Economic Review, 69(1), 142-151.
18. Roberts, R.D. (1984) A positive model of private charity and public transfers, Journal of Political Economy, 92, 136-148.
19. Smith, V.H., Kehoe, M.R., and Cremer, M.E. (1995) The private provision of public goods: Altruism and voluntary giving, Journal of Public Economics, 58, 107-126.
20. Steinberg, R.S. (1990) Taxes and giving: new findings, Voluntas, 1, 61-79.
21. Sugden, R. (1984) Reciprocity: the supply of public goods through voluntary
contributions, Economic Journal, 94, 772-787.
22. Warr, P. (1982) Pareto optimal redistribution and private charity, Journal of Public Economics, 10, 131-138.
23. Weisbrod, B.A. (1975) Toward a theory of the voluntary non-profit sector in a three sector economy, in Edmund Phelps, ed., Altruism, Morality, and Economic Theory, New York: Russell Sage.
24. Wu, S.Y., J.T. Huang and A.P. Kao (2002) An Analysis of Preference
Interdependence in Charitable Giving-The Case of Taiwan, mimeo.
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