| dc.contributor.advisor | 羅光達 | zh_TW |
| dc.contributor.author (Authors) | 黃逸 | zh_TW |
| dc.creator (作者) | 黃逸 | zh_TW |
| dc.date (日期) | 2009 | en_US |
| dc.date.accessioned | 8-Dec-2010 02:02:29 (UTC+8) | - |
| dc.date.available | 8-Dec-2010 02:02:29 (UTC+8) | - |
| dc.date.issued (上傳時間) | 8-Dec-2010 02:02:29 (UTC+8) | - |
| dc.identifier (Other Identifiers) | G0097255012 | en_US |
| dc.identifier.uri (URI) | http://nccur.lib.nccu.edu.tw/handle/140.119/49234 | - |
| 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) | 97255012 | zh_TW |
| dc.description (描述) | 98 | zh_TW |
| dc.description.abstract (摘要) | 本研究主要目的在於探討所得變異程度對於個人捐贈行為之影響，利用美國IRS 1987年到1990年之報稅資料進行迴歸分析，首先依照所得變異程度的不同將整體資料區分為高低兩組，觀察所得變異係數（CV）高低兩個族群的捐贈行為分別受到各解釋變數之影響情形。另外，再以整體資料為觀察對象，並且加入所得變異係數（CV）作為解釋變數，進一步探討CV與個人捐贈金額之間的影響程度為何。 研究結果顯示，所得變異程度較高者的捐贈價格彈性約為-2；所得變異程度較低者的捐贈價格彈性約為-1，表示各年度所得較不穩定的捐贈者，其捐贈的金額對於捐贈價格變動較敏感，而所得變異程度較高者相較於所得變異程度較低者而言，其捐贈的所得彈性較小，意即所得較不穩定的捐贈者，其捐贈金額受到所得的影響相對較小。另一方面，個人的所得變異係數對於捐贈金額有顯著負向關係，估計係數介於-0.38到-0.58之間，表示當捐贈者各年度的所得愈不穩定，則捐贈的金額愈低。 根據本研究結果，高所得變異之捐贈者對於捐贈價格的變動影響最大，因此政府於捐贈金額列舉扣抵政策的制定，應以高所得變異之捐贈者為主要對象，給予較多的租稅優惠，使刺激捐贈之效果發揮到最大。 | zh_TW |
| dc.description.tableofcontents | 第一章 緒論 1 第一節 研究背景 1 第二節 研究動機與目的 5 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 捐贈動機之理論基礎 9 第二節 捐贈之所得效果 12 第三節 捐贈之其他影響因素 16 第三章 研究設計 17 第一節 研究方法 17 第二節 資料來源與模型設定 20 第三節 變數說明 24 第四章 實證結果 31 第一節 敘述統計 31 第二節 實證結果 35 第五章 結論與建議 43 參考文獻 45 | zh_TW |
| dc.language.iso | en_US | - |
| dc.source.uri (資料來源) | http://thesis.lib.nccu.edu.tw/record/#G0097255012 | en_US |
| dc.subject (關鍵詞) | 所得變異 | zh_TW |
| dc.subject (關鍵詞) | 個人捐贈 | zh_TW |
| dc.subject (關鍵詞) | IRS | zh_TW |
| dc.title (題名) | 所得變異程度對個人捐贈行為之影響 | zh_TW |
| dc.title (題名) | Income variation and individual charitable contribution | en_US |
| dc.type (資料類型) | thesis | en |
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