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研究生:林庭瑄
研究生(外文):Ting-Hsuan Lin
論文名稱:一般捐贈與慈善博奕─以台灣為例
論文名稱(外文):Donation and Charitable Gambling-The Case 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: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:2010
畢業學年度:98
語文別:中文
論文頁數:48
中文關鍵詞:慈善博奕互補關係捐贈
外文關鍵詞:Charitable GamblingComplement RelationshipDonation
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彩券屬於一種博奕活動的形式,目前已經有許多的國家將發行各種型態之彩券視為一種籌措財源的方法,同時也多把彩券收入用於慈善活動之用途。台灣的公益彩券發行以來,將主要的盈餘款項皆用於提升社會福利。然而公益彩券發行後,是否也造成一般大眾對非營利團體的慈善直接捐贈,或傳統一般捐贈下降呢?本文使用2002年到2005年之間的中華民國台灣地區家庭收支調查資料庫,以家庭中戶長每一年的個人特徵、捐贈金額、樂透彩券支出等資料來估計個人的直接捐贈及慈善博奕支出之關係。若個人對於是否要捐贈及參與慈善博奕活動為同時決定,則首先運用bivariate Probit模型來評估有哪些因子會對個人的決定產生影響。接著假設個人同時會決定對於捐贈和慈善博奕的支出金額,並運用bivariate Tobit模型來評估哪些因子會對支出產生影響,以及影響到底多劇烈。實證結果則顯示了捐贈和慈善博奕活動參與確實有著互補的關係,同時政府部門的支出也會激勵捐贈金額和慈善博奕活動參與金額的上升。所以,公益彩券的發行對於慈善公益團體的影響應是正面的,對於個人的慈善捐贈將會有正向激勵的作用。


關鍵詞:捐贈、慈善博奕、互補關係
Lottery is a type of gambling activities. There have been many countries that have various types of lottery tickets issued as a way to raise funds for supporting charitable activities. Accordingly, the surplus of Taiwan lottery revenue is mainly earmarked to enhance the local social welfare. One of concerns by the non-profit charitable organizations was whether the increase in purchasing charitable lotto (indirect donation) would decrease the direct charitable or so called traditional general donations? The purpose of this study is to employ the data from 2002 to 2005 of Survey of Family Income and Expenditure in Taiwan Area of Republic of China, such as the variables of heads of household, personal characteristics, donation amount, and lottery tickets expenditure data, to evaluate the substitution/complement relationship between charitable donation and charitable gambling. The individuals’ behaviors are considered as follows. Firstly, the decisions of participating in giving general donation and purchasing charitable lottery are assumed to be decided simultaneously, hence a bivariate Probit model is used to assess what factors will affect the individual decisions. In the second, the decisions of amounts of general donation and charitable lottery expenditures are also assumed to be decided simultaneously, therefore a bivariate Tobit model is used to evaluate which factors will affect these expenditures. The empirical results showed the relationships between general donations and charitable lottery expenditures were complementary, while government spending would stimulate the amounts of charitable donation and lottery expenditures. Thereafter, the effect of issuing charitable lottery on non-profit charitable organizations would be positive, i.e., the issuing charitable lottery exhibited a positively stimulating effect on the individuals’ general donations.

Keywords: Donation, Charitable Gambling, Complement Relationship
章節目錄 I
圖目錄 II
表目錄 II
第一章、緒論 1
1. 研究背景 1
2. 研究動機及目的 3
3. 研究架構 4

第二章、文獻探討 6

第三章、研究方法 13
1. 理論模型 13
2. 實證模型 16

第四章、資料處理和分析實證結果 21
1. 樣本敘述 21
2. 變數說明 22
3. 實證結果 28

第五章、結論與建議 41
1. 結論 41
2. 後續研究建議 42

圖目錄
圖1 研究流程圖 5
表目錄
表1 2002年至2008年各年度公益彩券盈餘分配和銷售金額表 2
表2 政府社會福利支出對個人捐贈之影響 10
表3 個人捐贈與公益彩券支出之關係 12
表4 各年度家庭收支調查資料樣本數 21
表5 綜合所得稅與捐贈價格之決定 23
表6 家計資料分類彙整 24
表7 變數說明與基本統計量 26
表8 解釋變數之Pearson相關係數 27
表9.1 bivariate Probit估計模型 32
表9.2 bivariate Probit模型條件彈性估計結果 33
表10 bivariate Tobit估計模型 39
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