dc.contributor.advisor | 羅光達 | zh_TW |
dc.contributor.author (Authors) | 莊靖怡 | zh_TW |
dc.creator (作者) | 莊靖怡 | zh_TW |
dc.date (日期) | 2007 | en_US |
dc.date.accessioned | 14-Sep-2009 13:40:23 (UTC+8) | - |
dc.date.available | 14-Sep-2009 13:40:23 (UTC+8) | - |
dc.date.issued (上傳時間) | 14-Sep-2009 13:40:23 (UTC+8) | - |
dc.identifier (Other Identifiers) | G0095255007 | en_US |
dc.identifier.uri (URI) | https://nccur.lib.nccu.edu.tw/handle/140.119/32325 | - |
dc.description (描述) | 碩士 | zh_TW |
dc.description (描述) | 國立政治大學 | zh_TW |
dc.description (描述) | 財政研究所 | zh_TW |
dc.description (描述) | 95255007 | zh_TW |
dc.description (描述) | 96 | zh_TW |
dc.description.abstract (摘要) | 本研究主要探討不同捐贈行為對租稅價格的影響,分兩個議題探討:第一個議題是運用美國IRS 1995年橫斷面資料,透過分組的方式,分析不同捐贈金額高低之組別其價格彈性的差異;第二個議題是運用美國IRS 1987-1990年追蹤資料,透過分組的方式,以1990年的資料為主,分析不同變異程度之組別其價格彈性的效果。 研究結果顯示,議題一討論不同捐贈金額,在未分組前由全體資料所估計出來的價格彈性為-1.17,依捐贈金額高低區分為三組後發現,受到捐贈價格影響的主要為高捐贈組其價格彈性為-2.57,而低捐贈組與中捐贈組的價格彈性均小於1,分別為-0.57與-0.10,顯示高捐贈組受到租稅價格的影響較顯著。而議題二討論不同變異程度,在未分組前由全體資料所估計出來的價格彈性為-1.33,依變異係數分組後發現,受到捐贈價格影響主要為變異係數較高的組別,其價格彈性為-2.77,另外兩組的價格彈性均不顯著。 透過兩議題的綜合結果顯示,隨機捐贈之高捐贈者,受到租稅價格的影響最大,因此若想透過租稅政策的方式刺激捐贈,以對此特質的人為宜。 | zh_TW |
dc.description.tableofcontents | 第一章 緒論 1 第一節 研究背景 1 第二節 研究動機及目的 4 第三節 研究限制 7 第四節 研究架構 7 第二章 文獻回顧 9 第一節 捐贈動機之理論分析 9 第二節 捐贈價格彈性差異的分類整理 13 第三節 捐贈者特性差異 16 第三章 研究設計 20 第一節 研究方法-Tobit model 20 第二節 資料來源與模型設定 22 第三節 變數說明 25 第四章 實證結果 30 第一節 敘述統計-不同捐贈水準 30 第二節 敘述統計-不同變異程度 33 第三節 實證結果-不同捐贈水準 35 第四節 實證結果-不同變異程度 38 第五章 結論 40 第一節 結論與建議 40 第二節 未來研究方向 42 參考文獻 43 表次 表 1-1 民國八十八年與九十二年台灣捐贈資料比較 2 表 1-2 美國2002年私人捐贈來源 4 表 1-3 1995年捐贈金額累積分配表 6 表 3-1 各解釋變數定義與預期影響方向 29 表 4-1 不同捐贈水準未分組各變數之敘述統計 31 表 4-2 不同捐贈水準分組後各變數之敘述統計 32 表 4-3 不同變異程度未分組敘述統計 33 表 4-4 不同變異程度分組後敘述統計 34 表 4-5 捐贈金額分組前後實證結果 37 表 4-6 不同變異程度分組前後實證結果 39 圖次 圖 1-1 美國1962-2002年捐贈趨勢圖 1 圖 1-2 1995年美國捐贈金額長條圖 5 圖 1-3 研究流程圖 8 圖 2-1 所得稅扣抵對捐贈效果的影響 12 | zh_TW |
dc.language.iso | en_US | - |
dc.source.uri (資料來源) | http://thesis.lib.nccu.edu.tw/record/#G0095255007 | en_US |
dc.subject (關鍵詞) | 捐贈 | zh_TW |
dc.subject (關鍵詞) | 價格彈性 | zh_TW |
dc.subject (關鍵詞) | Tobit模型 | zh_TW |
dc.title (題名) | 再探捐贈行為與租稅價格彈性 | zh_TW |
dc.type (資料類型) | thesis | en |
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