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題名 探究我國所得不均度對私人慈善捐贈的影響
The relationship between charitable giving and income inequality
作者 鍾穎
貢獻者 羅光達
鍾穎
關鍵詞 所得不均度指標
私人捐贈
中立性
日期 2009
上傳時間 8-Dec-2010 02:02:35 (UTC+8)
摘要 Warr(1983)提出中立性的說法,即所得重分配不會影響私人的捐贈數量。Bergstorm, Blume and Varian(1986)在其文中提出,當個人在所得移轉前後身分由捐贈者改變為受贈者時,捐贈的數量會隨著社會上所得不均度的上升而增加。至於Andreoni(1989)改變捐贈的動機,提出部分利他動機,結果中立性不存在。
     
      本研究利用「家庭收支調查報告」,探討當所得不均度提高時是否會影響私人慈善捐贈。其中用來衡量所得不均度的指標分為各縣市的吉尼係數與所得差距倍數,由於各縣市生活水準與文化皆有所不同,考量地區別之間的差異,故在模型中加入各縣市的固定效果,控制各縣市的差異後,得到的迴歸估計係數皆為正且很顯著,從實證結果來看,本文不支持Warr(1983)提出的中立性假說且與Bergstorm, Blume and Varian(1986)提出當所得不均度提高時,捐贈的數量會增加的理論結果一致。
     
      另外本文的主要迴歸式得到的所得彈性與價格彈性為0.59與-1.76,符合過去相關文獻的結果。另外相關影響捐贈的特徵變數,由實證的結果可以看出,不論年齡和婚姻狀況對慈善捐贈都有顯著的關係,而且兩者皆與捐贈呈正相關。然而在性別方面,不論是戶長性別還是家戶平均性別,實證結果皆不顯著。在教育程度方面,實證結果得到戶長的教育程度不影響捐贈行為,至於家戶的平均教育程度與慈善捐贈則呈現負向的關係。
參考文獻 Anderson, L.R., Mellor, J.M, and Milyo, J.(2004)“Inequality and Public Good Provision: an Experimental Analysis” , The Journal of Socio- Economics 37,1010-1028
Andreoni, J.(1989)“Giving with Impure Altruism:Applications to Charity and Ricardian Equivalence” , Journal of Public Economics 97,1447-1458
Andreoni, J.(1990)“Impure Altruism and Donations to Public Goods:A Theory of Warm-Glow Giving”, Economic Journal 100, 464-477
Auten, G.E., Clotfelter, C.T. and Sieg, H. (2002)“Charitable Giving, Income, and Taxes: an Analysis of Panel Data”, American Economic Review 92(1),371-382
Bergstrom,T.C., Blume L., and Varian H.R.(1986)“On the Private Provision of Public Goods” ,Journal of Public Economics 29 , 25-49
Bernheim,B.D.(1986)“On the voluntary and Involuntary Provision of Public Goods”, American Economic Review 76,789-793
Buckley , E., and Croson, R.(2006)“Income and Wealth Heterogeneity in the Voluntary Provision of Linear Public Goods” , Journal of Public Economics 90,935-955
Chang, Wen-Chun(2004)“Determinants of Donations:Empirical Evidence from Taiwan”, The Developing Economics 1053(2),217-234
Chan K.S., Mestelman, S., Moir R., and Muller ,R.A(1996). “The Voluntary Provision of Public Goods under Varying Income Distributions” , Canadian Journal of Economics XXIX(1),54-69
Chan K.S., Mestelman, S., and Muller,R.A.(1999)“Heterogeneity and the Voluntary Provision of Public Goods” , Experimental Economics 2, 5-30
Chan K.S., Mestelman, S., Moir R., and Muller ,R.A(2003)“Heterogeneity, Communication, Coordination, and Voluntary Provision of a Public Good”, Working Paper, McMaster University.
Clotfelter, C.T.(1985)“Federal Tax Policy and Charitable Giving.”Chicago:University of Chicago Press.
Clotfelter, C.T.(1990)“The Impact of Tax Reform on Charitable Giving:A 1989 Perspective,” MIT Press , 203-235
Clotfelter, C.T.(2002)“The Economics of Giving.”
Derin, P.,and Uler, N.(2007)“Inequality Aversion and Public Goods Provision”, Working Paper
Derin, P.,and Uler, N.(2009)“The Relationship between Charitable Giving and Inequality Aversion”, Mimeo
Fisher, J.,Isaac, R.M., Schatzberg, J. and Walker, J.M.(1994)“Heterogeneous Demand for Public Goods:Behavior in the Voluntary Contributions Mechanism”, Public Choice 85, 249-266
Isaac, R.M.,and Walker,J.M.(1988)“Group Size Effects in Public Goods Provision:The Voluntary Contributions Mechanism”, Quarterly Journal of Economics,179-199
Itaya, J.I., De Meza, D., Myles, G.D.(1997)“In praise of Inequality : Public Good Provision and IncomeDistribution” , Economics Letters 57, 289-296
Payne, A.A.(1998)“Does the government crowd-out private donations?New Evidence from a sample of non-profit firms”, Journal of Public Economics 69, 323-345
Roberts, R.D.(1984)“A Positive Model of Private Charity and Public Transfers”, Journal of Political Economy 92, 136-148
Randolph, W.C.(1995)“Dynamic Income, Progressive Taxes, and the Timing of Charitable Contributions”, Journal of Political Economy 103,709-738
Uler N.(2008)“Charitable Giving, Inequality and Taxes”, Mimeo
Warr, P.G.(1982)“Pareto Optimal Redistribution and Private Charity.” Journal of Public Economics 19, 131-138
Warr, P.G.(1983)“The Private Provision of a Public Good is Independent of the Distribution of Income”, Economics Letters 13,207-211
Wu, Shih-Ying , Jr-Tsung Huang , and An-Pang Kao(2004) “An Analysis of the Peer Effects in Charitable Giving: the case of Taiwan”, Journal of Family and Economics Issues 25(4), 483-505
描述 碩士
國立政治大學
財政研究所
97255005
98
資料來源 http://thesis.lib.nccu.edu.tw/record/#G0972550051
資料類型 thesis
dc.contributor.advisor 羅光達zh_TW
dc.contributor.author (Authors) 鍾穎zh_TW
dc.creator (作者) 鍾穎zh_TW
dc.date (日期) 2009en_US
dc.date.accessioned 8-Dec-2010 02:02:35 (UTC+8)-
dc.date.available 8-Dec-2010 02:02:35 (UTC+8)-
dc.date.issued (上傳時間) 8-Dec-2010 02:02:35 (UTC+8)-
dc.identifier (Other Identifiers) G0972550051en_US
dc.identifier.uri (URI) http://nccur.lib.nccu.edu.tw/handle/140.119/49241-
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) 97255005zh_TW
dc.description (描述) 98zh_TW
dc.description.abstract (摘要) Warr(1983)提出中立性的說法,即所得重分配不會影響私人的捐贈數量。Bergstorm, Blume and Varian(1986)在其文中提出,當個人在所得移轉前後身分由捐贈者改變為受贈者時,捐贈的數量會隨著社會上所得不均度的上升而增加。至於Andreoni(1989)改變捐贈的動機,提出部分利他動機,結果中立性不存在。
     
      本研究利用「家庭收支調查報告」,探討當所得不均度提高時是否會影響私人慈善捐贈。其中用來衡量所得不均度的指標分為各縣市的吉尼係數與所得差距倍數,由於各縣市生活水準與文化皆有所不同,考量地區別之間的差異,故在模型中加入各縣市的固定效果,控制各縣市的差異後,得到的迴歸估計係數皆為正且很顯著,從實證結果來看,本文不支持Warr(1983)提出的中立性假說且與Bergstorm, Blume and Varian(1986)提出當所得不均度提高時,捐贈的數量會增加的理論結果一致。
     
      另外本文的主要迴歸式得到的所得彈性與價格彈性為0.59與-1.76,符合過去相關文獻的結果。另外相關影響捐贈的特徵變數,由實證的結果可以看出,不論年齡和婚姻狀況對慈善捐贈都有顯著的關係,而且兩者皆與捐贈呈正相關。然而在性別方面,不論是戶長性別還是家戶平均性別,實證結果皆不顯著。在教育程度方面,實證結果得到戶長的教育程度不影響捐贈行為,至於家戶的平均教育程度與慈善捐贈則呈現負向的關係。
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 7
     第三節 研究限制 8
     第四節 研究架構 8
     第二章 文獻回顧 10
     第一節 探究捐贈中立性 10
     第二節 影響捐贈因素的文獻整理 14
     第三章 研究方法 19
     第一節 研究設計 19
     第二節 實證模型 21
     第三節 資料來源 23
     第四節 變數說明與基本的敘述統計 25
     第四章 實證結果 32
     第一節 戶長特性之捐贈行為分析 32
     第二節 實證結果與分析 35
     第五章 結論與建議 40
     第一節 結論 40
     第二節 未來研究方向 41
     
      
     
     表次
     
     
     
     表1. 1:我國各縣市所得不均度概況 6
     表1. 2:各所得階層之捐贈家庭比例 7
     表3. 1:各變數名稱、說明與預期影響 30
     表3. 2:變數的基本敘述統計 31
     表4. 1:不同所得者捐贈之敘述統計 33
     表4. 2:不同教育程度下捐贈之敘述統計 33
     表4. 3:不同年齡下捐贈之敘述統計 34
     表4. 4:男性女性捐贈之敘述統計 35
     表4. 5:已婚與單身者捐贈之敘述統計 35
     表4. 6:以戶長為特性變數的實證結果 38
     表4. 7:以家戶成員平均為特性變數的實證結果 39
     
     
     
     
     圖次
     
     圖1. 1:台灣平均每家戶單位年度捐贈金額 2
     圖1. 2:台灣69年至97年的所得分配指標 4
     圖1. 3:研究架構 9
zh_TW
dc.language.iso en_US-
dc.source.uri (資料來源) http://thesis.lib.nccu.edu.tw/record/#G0972550051en_US
dc.subject (關鍵詞) 所得不均度指標zh_TW
dc.subject (關鍵詞) 私人捐贈zh_TW
dc.subject (關鍵詞) 中立性zh_TW
dc.title (題名) 探究我國所得不均度對私人慈善捐贈的影響zh_TW
dc.title (題名) The relationship between charitable giving and income inequalityen_US
dc.type (資料類型) thesisen
dc.relation.reference (參考文獻) Anderson, L.R., Mellor, J.M, and Milyo, J.(2004)“Inequality and Public Good Provision: an Experimental Analysis” , The Journal of Socio- Economics 37,1010-1028zh_TW
dc.relation.reference (參考文獻) Andreoni, J.(1989)“Giving with Impure Altruism:Applications to Charity and Ricardian Equivalence” , Journal of Public Economics 97,1447-1458zh_TW
dc.relation.reference (參考文獻) Andreoni, J.(1990)“Impure Altruism and Donations to Public Goods:A Theory of Warm-Glow Giving”, Economic Journal 100, 464-477zh_TW
dc.relation.reference (參考文獻) Auten, G.E., Clotfelter, C.T. and Sieg, H. (2002)“Charitable Giving, Income, and Taxes: an Analysis of Panel Data”, American Economic Review 92(1),371-382zh_TW
dc.relation.reference (參考文獻) Bergstrom,T.C., Blume L., and Varian H.R.(1986)“On the Private Provision of Public Goods” ,Journal of Public Economics 29 , 25-49zh_TW
dc.relation.reference (參考文獻) Bernheim,B.D.(1986)“On the voluntary and Involuntary Provision of Public Goods”, American Economic Review 76,789-793zh_TW
dc.relation.reference (參考文獻) Buckley , E., and Croson, R.(2006)“Income and Wealth Heterogeneity in the Voluntary Provision of Linear Public Goods” , Journal of Public Economics 90,935-955zh_TW
dc.relation.reference (參考文獻) Chang, Wen-Chun(2004)“Determinants of Donations:Empirical Evidence from Taiwan”, The Developing Economics 1053(2),217-234zh_TW
dc.relation.reference (參考文獻) Chan K.S., Mestelman, S., Moir R., and Muller ,R.A(1996). “The Voluntary Provision of Public Goods under Varying Income Distributions” , Canadian Journal of Economics XXIX(1),54-69zh_TW
dc.relation.reference (參考文獻) Chan K.S., Mestelman, S., and Muller,R.A.(1999)“Heterogeneity and the Voluntary Provision of Public Goods” , Experimental Economics 2, 5-30zh_TW
dc.relation.reference (參考文獻) Chan K.S., Mestelman, S., Moir R., and Muller ,R.A(2003)“Heterogeneity, Communication, Coordination, and Voluntary Provision of a Public Good”, Working Paper, McMaster University.zh_TW
dc.relation.reference (參考文獻) Clotfelter, C.T.(1985)“Federal Tax Policy and Charitable Giving.”Chicago:University of Chicago Press.zh_TW
dc.relation.reference (參考文獻) Clotfelter, C.T.(1990)“The Impact of Tax Reform on Charitable Giving:A 1989 Perspective,” MIT Press , 203-235zh_TW
dc.relation.reference (參考文獻) Clotfelter, C.T.(2002)“The Economics of Giving.”zh_TW
dc.relation.reference (參考文獻) Derin, P.,and Uler, N.(2007)“Inequality Aversion and Public Goods Provision”, Working Paperzh_TW
dc.relation.reference (參考文獻) Derin, P.,and Uler, N.(2009)“The Relationship between Charitable Giving and Inequality Aversion”, Mimeozh_TW
dc.relation.reference (參考文獻) Fisher, J.,Isaac, R.M., Schatzberg, J. and Walker, J.M.(1994)“Heterogeneous Demand for Public Goods:Behavior in the Voluntary Contributions Mechanism”, Public Choice 85, 249-266zh_TW
dc.relation.reference (參考文獻) Isaac, R.M.,and Walker,J.M.(1988)“Group Size Effects in Public Goods Provision:The Voluntary Contributions Mechanism”, Quarterly Journal of Economics,179-199zh_TW
dc.relation.reference (參考文獻) Itaya, J.I., De Meza, D., Myles, G.D.(1997)“In praise of Inequality : Public Good Provision and IncomeDistribution” , Economics Letters 57, 289-296zh_TW
dc.relation.reference (參考文獻) Payne, A.A.(1998)“Does the government crowd-out private donations?New Evidence from a sample of non-profit firms”, Journal of Public Economics 69, 323-345zh_TW
dc.relation.reference (參考文獻) Roberts, R.D.(1984)“A Positive Model of Private Charity and Public Transfers”, Journal of Political Economy 92, 136-148zh_TW
dc.relation.reference (參考文獻) Randolph, W.C.(1995)“Dynamic Income, Progressive Taxes, and the Timing of Charitable Contributions”, Journal of Political Economy 103,709-738zh_TW
dc.relation.reference (參考文獻) Uler N.(2008)“Charitable Giving, Inequality and Taxes”, Mimeozh_TW
dc.relation.reference (參考文獻) Warr, P.G.(1982)“Pareto Optimal Redistribution and Private Charity.” Journal of Public Economics 19, 131-138zh_TW
dc.relation.reference (參考文獻) Warr, P.G.(1983)“The Private Provision of a Public Good is Independent of the Distribution of Income”, Economics Letters 13,207-211zh_TW
dc.relation.reference (參考文獻) Wu, Shih-Ying , Jr-Tsung Huang , and An-Pang Kao(2004) “An Analysis of the Peer Effects in Charitable Giving: the case of Taiwan”, Journal of Family and Economics Issues 25(4), 483-505zh_TW