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研究生:張依婷
研究生(外文):Yi-Ting Chang
論文名稱:一般捐贈與慈善博奕:台灣實證分析
論文名稱(外文):Donation and Charitable Gambling-An Empirical Study of Taiwan
指導教授:林恭正林恭正引用關係
學位類別:碩士
校院名稱:逢甲大學
系所名稱:財稅所
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:2005
畢業學年度:93
語文別:中文
論文頁數:41
中文關鍵詞:稅價公益彩券台灣地區家庭收支調查資料捐贈bivariate Tobit 模型
外文關鍵詞:tax priceSurvey of Family Income and Expendituredonationlotterybivariate Tobit model
相關次數:
  • 被引用被引用:3
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  • 下載下載:99
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公益彩券自民國91年1月發行以來,不但提供許多就業機會,也創造了豐富的彩券盈餘,然公益彩券的公益性對消費者而言,其意義是否如同個人對於公益慈善團體所做的捐贈行為,彩券的蓬勃發展是否會相對減少個人捐贈?本文採用民國92年中華民國台灣地區家庭收支調查資料,評估個人的捐贈和慈善博奕支出有無替代或互補關係,研究樣本數有13,668人。首先假設消費者是否做捐贈和博奕支出是同時決定的,因此以bivariate Probit模型評估各項經濟社會人口變數對這兩個決定的影響,進一步假設消費者決定是否支出與決定支出多少也是同時決定之,所以以bivariate Tobit模型評估各項解釋變數同時對慈善捐贈與博奕彩券的影響。實證結果顯示,當慈善捐贈的稅價減少時,消費者會同時增加慈善捐贈與彩券支出,消費者將慈善捐贈和博奕支出視為互補性財貨,因此,彩券的盛行未必會如慈善團體所憂心,降低個人一般捐贈的意願和金額。
Since its launch in January 2002, the Taiwan Lottery has not only offered many employment opportunities, but also created plenty of surpluses. However, will a rapid increase in lottery expenditures lead to a reduction in charitable donations relatively? The purpose of this study is to employ The 2003 Survey of Family Income and Expenditure in Taiwan Area of Republic of China to evaluate the substitution/complement relationship between charitable donation and charitable gambling. A total of 13,688 samples is considered. We first assume that individuals make the decisions of whether to charitably donate and whether to purchase lottery simultaneously. Hence a bivariate Probit model is employed to estimate the impacts of social demographic variables on these two decisions. Further, we assume that the decisions of whether and how much to donate and purchase a ticket are made simultaneously. Therefore, a bivariate Tobit model is adopted to examine the effects on these two decisions. The empirical results show that the amounts of charitable donation and charitable gambling are increased as the tax price of donation decreases. Consumers may consider charitable donation and charitable gambling as being complementary to each other. The fear that the private charity authorities consider the popularity of lottery may crowd out the willingness and the amount of individual’s donation does not exist.
中文摘要 I
英文摘要 II
章節目錄 III
圖表目錄 IV
第一章 緒論 1
第一節 研究背景 1
第二節 研究動機與目的 2
第三節 研究架構 3
第二章 文獻回顧 5
第一節 捐贈與彩券之公共財理論 5
第二節 捐贈與彩券支出之實證研究 7
第三節 政府支出對捐贈支出影響之研究 9
第三章 研究方法 14
第一節 理論模型 14
第二節 實證模型 16
第四章 資料處理與分析 22
第一節 樣本敘述 22
第二節 變數說明 24
第五章 實證結果 30
第一節 決策分析 30
第二節 需求分析 34
第六章 結論與研究限制 37
第一節 結論 37
第二節 研究限制 37
參考文獻 39
網站部分
中華民國公益彩券網站http://www.roclotto.com.tw。
中華民國審計部網站http://www.audit.gov.tw/fin.asp。
內政部戶政司http://www.ris.gov.tw/docs/f4a.html。
行政院主計處中部辦公室網站http://www129.tpg.gov.tw/mbas/income.htm。
國內文獻
行政院主計處(2004),中華民國台灣地區九十二年家庭收支調查報告及資料。
吳世英(2003),租稅制度與個人捐贈行為,財稅研究,35(3),1-15。
林恭正、羅詩婷(2005),台灣樂透彩券是「劫貧濟富」嗎?財稅研究,37(2),97-115。
財政部賦稅署(2003),稅法輯要。
張隆宏(2003),台灣個人捐贈行為及其所得稅誘因效果,財稅研究,35(4),108-120。
國外文獻
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Abrams, Burton A. and Mark D. Schmitz (1984), "The Crowding-Out Effect of Governmental Transfers on Private Charitable Contributions: Cross-Section Evidence," National Tax Journal, 37(4), 563-568.
Andreoni, J. (1989), "Giving with Impure Altruism: Applications to Charity and Ricardian Equivalence," The Journal of Political Economy, 97(6), 1447-1458.
Andreoni, J. (1993), "An Experimental Test of the Public-Goods Crowding-Out Hyothesis," The American Economic Review, 83(5), 1317-1327.
Apinunmahakul, A. and Rose A. Devlin (2004), "Charitable Giving and Charitable Gambling: An Empirical Investigation," National Tax Journal, 57(1), 67-88.
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Brown, E. and H. Lankford (1992), "Gifts of Money and Gifts of Time: Estimating the Effects of Tax Price and Available Time," Journal of Public Economics, 47(3), 321-341.
Bubb, S. (2004), "A Game of Give and Take," New Statesman, 17, 22-23.
Cornes, R. and T. Sandler (1984), "The Theory of Public Goods: Non-Nash Behaviour," Journal of Public Economics, 23(3), 367-379.
Cornes, R. and T. Sandler (1996), The Theory of Externalities, Public Goods, and Club Goods, New York: Cambridge University Press.
Duncan, B. (1999), "Modeling Charitable Contributions of Time and Money," Journal of Economics, 72, 213-242.
Garcia, I. and C. Marcuello (2001), "A Household Model of Charitable Contributions and Tax Incentives," Annals of Public and Cooperative Economics, 72(2), 159-181.
Greene, William H. (2003), Econometric Analysis, Upper Saddle River, N.J.: Prentice Hall.
Kingma, Bruce R. (1989), "An Accurate Measurement of the Crowd-out Effect, Income, and Price Effect for Charitable Contributions," Journal of Political Economy, 97(5), 1197-1207.
Moore, Peter G. (1997), "The Development of the UK National Lottery: 1992-1996," Journal of the Royal Statistical Society, 160(2), 169-185.
Morgan, J. (2000), "Financing Public Goods by Means of Lotteries," The Review of Economic Studies, 67(4), 761-784.
Peacock, M. (2000), "Charity Ends with the Lottery: It Ain''t What You Give, It''s the Way That You Give It," New Economy, 7(2), 120-123.

Pharoah, C. and S. Tanner (1997), "Trends in Charitable Giving," Fiscal Studies, 18(4), 427-443.
Posnett, J. and T. Sandler (1986), "Joint Supply and the Finance of Charitable Activity, " Public Finance Quarterly, 14(2), 209-222.
Roberts, Russell D. (1984), "A Positive Model of Private Charity and Public Transfers," The Journal of Political Economy, 92(1), 136-138.
Sawkins, Jonh W. and Valerie A. Dickie (2002), "National Lottery Participation and Expenditure: Preliminary Results Using a Two Stage Modelling Approach," Applied Economics Letters, 9(12), 769-773.
Schiff, J. (1985), "Does Government Spending Crowd Out Charitable Contributions?" National Tax Journal, 38(4), 535-546.
Simmons, Walter O. and R. Emanuele (2004), "Does Government Spending Crowd Out Donations of Time and Money?" Public Finance Review, 32(5), 498-511.
Steinberg, R. (1986), "Charitable Giving As A Mixed Public/Private Good: Implications For Tax Policy," Public Finance Quarterly, 14(4), 415-431.
Steinberg, R. (1987), "Voluntary Donations and Public Expenditures in a Federalist System," The American Economic Review, 77(1), 24-36.
Weinblatt, J. (1992), "Do Government Transfers Crowd out Private Transfers to Non-profit Organizations? The Israeli Experience," International Journal of Social Economics, 19(2), 60-66.
Wright, Karen (2002), "Generosity vs. Altruism-Philanthropy and Charity in the United States and United Kingdom," International Journal of Voluntary and Nonprofit Organizations, 12(4), 399-416.
Wu, S. Y., J. T. Huang, and A. P. Kao (2004), "An Analysis of the Peer Effects in Charitable Giving: The Case of Taiwan," Journal of Family and Economic Issues, 25(4), 483-505.
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