| dc.contributor.advisor | 羅光達 | zh_TW |
| dc.contributor.author (Authors) | 梁師韻 | zh_TW |
| dc.contributor.author (Authors) | Liang, shin-yun | en_US |
| dc.creator (作者) | 梁師韻 | zh_TW |
| dc.creator (作者) | Liang, shin-yun | en_US |
| dc.date (日期) | 2006 | en_US |
| dc.date.accessioned | 14-Sep-2009 12:35:27 (UTC+8) | - |
| dc.date.available | 14-Sep-2009 12:35:27 (UTC+8) | - |
| dc.date.issued (上傳時間) | 14-Sep-2009 12:35:27 (UTC+8) | - |
| dc.identifier (Other Identifiers) | G0094921023 | en_US |
| dc.identifier.uri (URI) | https://nccur.lib.nccu.edu.tw/handle/140.119/31947 | - |
| dc.description (描述) | 碩士 | zh_TW |
| dc.description (描述) | 國立政治大學 | zh_TW |
| dc.description (描述) | 行政管理碩士學程 | zh_TW |
| dc.description (描述) | 94921023 | zh_TW |
| dc.description (描述) | 95 | zh_TW |
| dc.description.abstract (摘要) | 本研究探討美國最低稅負制與個人非現金捐贈行為的關係。1993年時美國對於最低稅負制做稅制上之修正，將非現金捐贈之扣抵稅額以購入成本計算修改為以公平市價計算；此一稅制上的改變，正提供一個相當適合研究的時機，可以對非現金捐贈部分進行深入了解。所以本研究以美國內地稅務局在1989年及1995年的橫斷面個人申報所得稅資料庫，並採用差異中的差異分析法，來探討最低稅負制度對於非現金捐贈行為的影響，並加入可能會影響非現金捐贈的解釋變數，包括：所得、財富、年齡、婚姻、扶養親屬人數等變數。 經實證結果發現，最低稅負制度對於非現金捐贈行為效果顯著且正向，即代表1993年美國稅制從以購入成本計算扣抵額修正為以公平市價計算扣抵額，此政策能夠誘發民眾對非現金捐贈金額增加，至於解釋變數上經實證結果發現，當所得及財富越高之納稅人，對非現金捐贈金額越高，在婚姻及年齡方面，已婚者及年齡較大者在捐贈金額上為多；至於扶養親屬人數方面，對於捐贈金額影響是不顯著的。 | zh_TW |
| dc.description.abstract (摘要) | This thesis is focus on the relation of the Alternative Minimum Tax (AMT) and Non-Cash Donations (NCD). The America amended the AMT in 1993. It changed the NCD-deduction calculation from cost to fair value. This revolution gave a good time for researching about NCD. So, this report took the individual tax database from Internal Revenue Service (IRS) in 1989 to 1995 for example. And used Differences-in-Differences (DID) way to discuss the infect of NCD from AMT. Besides, this research added some NCD variables including of income, wealth, age, marriage, numbers of dependent. The empirical result showed that the AMT had obvious and positive effect on NCD behavior. It represented that the AMT policy change in 1993 could cause the NCD increase. The more income and wealth had more NCD amount. People married and elderly people offered more donation than single and young. The numbers of dependent had no obvious effect on donation. | en_US |
| dc.description.tableofcontents | 第一章 緒論……………………………………………………………1 第一節 研究背景與目的 ………………………………………………1 第二節 研究架構 ………………………………………………………2 第二章 現況分析………………………………………………………4 第一節 最低稅負制之意義與沿革……………………………………4 第二節 已實施最低稅負制國家………………………………………8 第三節 美國最低稅負制相關評論 …………………………………17 第三章 文獻回顧 ……………………………………………………19 第一節 捐贈在社會及心理學面之理論………………………………19 第二節 捐贈在經濟學面之相關理論 ……………………………… 22 第三節 Difference-in-Difference文獻探討 …………………… 26 第四章 研究設計………………………………………………………32 第一節 研究方法說明…………………………………………………32 第二節 實證估計模型…………………………………………………34 第三節 資料來源與變數說明…………………………………………37 第五章 實證結果分析…………………………………………………42 第一節 趨勢比較分析…………………………………………………42 第二節 DID實證結果…………………………………………………46 第六章 結論與建議……………………………………………………49 第一節 結論與建議……………………………………………………49 第二節 研究限制與未來研究方向……………………………………50 參考文獻 ………………………………………………………………52 | zh_TW |
| dc.language.iso | en_US | - |
| dc.source.uri (資料來源) | http://thesis.lib.nccu.edu.tw/record/#G0094921023 | en_US |
| dc.subject (關鍵詞) | 最低稅負制 | zh_TW |
| dc.subject (關鍵詞) | 捐贈行為 | zh_TW |
| dc.subject (關鍵詞) | 差異中的差異分析 | zh_TW |
| dc.subject (關鍵詞) | Alternative Minimum Tax | en_US |
| dc.subject (關鍵詞) | donation behavior | en_US |
| dc.subject (關鍵詞) | Differences-in-Differences | en_US |
| dc.title (題名) | 美國最低稅負制與非現金捐贈行為 | zh_TW |
| dc.title (題名) | Alternative Minimum Tax and Non-Cash Donations -- An Empirical Study in the U.S | en_US |
| dc.type (資料類型) | thesis | en |
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