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題名 臺灣捐贈家庭特性長期變遷分析
A Study on Characteristics of Giving Households in Taiwan作者 安紫瑜
An, Tzu Yu貢獻者 羅光達
Lo, Kuang Ta
安紫瑜
An, Tzu Yu關鍵詞 私人捐贈
所得
家庭特性日期 2011 上傳時間 1-Oct-2013 11:57:36 (UTC+8) 摘要 鑒於國內對私人捐贈缺乏長時間之分析，本文利用行政主計處之「家庭收支調查報告」資料為基礎，對臺灣家庭的捐贈行為做統整。本文採用1994年至2010年間的公益慈善捐款，將國內捐贈情況作系統性的描述，並將捐贈與所得之間做連結。 本文透過所得高低分組排序後，從兩個層面進行分析：第一部分為捐贈與所得之間的關係，本文由資料中發現觀察捐贈與所得之間呈現U型曲線，表示高所得與低所得之家庭有較高的捐贈比例；第二部分為藉由資料分析捐贈家庭戶長與捐贈家庭的特性，教育程度、性別、行業、職業、年齡、婚姻狀況、住宅狀況，透過捐贈者的特性之分析。將有助於慈善單位依捐贈對象的特性訂定募款策略以及政府對捐贈政策之考量。 參考文獻 一、 英文文獻Andreoni, J. (1988), “Privately Provided Public Goods in a Large Economy: The Limits of Altruism,” Journal of Public Economics, 35, 57-73.Andreoni, J. (1990), “Impure Altruism and Donations to Public Goods: A Theory of Warm-Glow Giving,” Economic Journal, 100, 464-77.Andreoni, J. and Miller, J. (2002), “Giving According to GARP: An Experimental Test of the Consistency of Preferences for Altruism,” Econometrica, 70, 737-53.Andreoni, J. (2001), “The Economics of Philanthropy,” International Encyclopedia of Social and Behavioral Sciences, 11369-11376.Andreoni, J. and A. A. Payne (2003), “Do Government Grants to Private Charities Crowd Out Giving or Fundraising?” The American Economic Review, 93,792-812.Andreoni, J. (2006), “Leadership Giving in Charitable Fund-Raising, ” Journal of Public Economic Theory, 8, 1-22.Apinunmahakul, A and R. A. Devlin (2004), “Charitable Giving and Charitable Gambling: An Emperical Investigation,” National Tax Journal ,LVII, 67-88.Abrams, B.A. and Schmitz, M.D.(1978), “The `Crowding-Out` Effect of Governmental Transfers on Private Charitable Contributions,” Public Choice, 33, 29-39.Banks, J. and S. Tanner (1999), “Patterns in Household Giving: Evidence from UK Data,” International Journal of Voluntary and Nonprofit Organizations, 10, 167-178.Bekkers, R. (2003), “Trust, Accreditation, and Philanthropy in the Netherlands,” Nonprofit & Voluntary Sector Quarterly,32, 596-615.Bekkers, R. (2006), “Keeping the Faith: Origins of Confidence in Charitable Organizations and its Consequences for Philanthropy,” Presented at the NCVO/VSSN Researching the Voluntary Sector Conference 2006, Warwick University, UK.Bekkers, R. and Wiepking, P.(2006), “To Give or not to Give, that`s the Question. How Methodology is Destiny in Dutch Data.” Nonprofit & Voluntary Sector Quarterly , 35, 533-40.Bekkers, R. (2007), “Measuring Altruistic Behavior in Surveys: The All-or-Nothing Dictator Game,” Survey Research Methods 1.Bekkers R. and Wiepking P. (2007), “Philanthropy A Literature Review,” 35th Annual Conference of the Association for Research on Nonprofit and Voluntary Action, November 16-18, Chicago.Belfield, C. R. and A. P. Beney (2000), “What Determines Alumni Generosity? Evidence for the UK,” Education Economics, 8, 65-80.Breeze, B. (2004), “Widow`s Mite or Widow`s Might? The Relative Giving of Rich and Poor in the UK,” Presented at the 33rd annual conference of the Association for Research on Nonprofit Associations and Voluntary Action, Los Angeles, USA.Carroll, J. , S. McCarthy and C. Newman (2006), “An Econometric Analysis of Charitable Donations in the Republic of Ireland,” The Economic and Social Review, 36, 229-249.Chang, W. C. (2005), “Determinants of Donations：Empirical Evidence from Taiwan,” The Developing Economies, 43 (2), 217-234.Clotfelter, C. T. and C. E. Steuerle (1981), “Charitable Contribution,” How Taxes Affect Economic Behavior, 403-446.Feldman, N. E. (2007), “Time is Money: Choosing between Charitable Activities,” Working paper, Ben-Gurion University, Israel.Feldstein, M. and C. T. Clotfelter (1976), “Tax Incentives and Charitable Contributions in the United States,” Journal of Public Economics, 5, 1-26.Hodgkinson, V.A. and M. S. Weitzman (1996), Giving and Volunteering in the United States, Washington: Independent Sector.Houston, D. J. (2006), “"Walking the Walk" of Public Service Motivation: Public Employees and Charitable Gifts of Time, Blood, and Money,” Journal of Public Administration Research and Theory,16, 67-86.Hoge, D.R. and Yang, F. (1994), “Determinants of Religious Giving in American Denominations:Data from Two Nationwide Surveys,” Review of Religious Research 36, 123-48.Hrung, W. B. (2004), “After-Life Consumption and Charitable Giving,” American Journal of Economics and Sociology, 63, 731-745.James, R. N. and D. L. Sharpe (2007), “The Nature and Causes of the U-Shaped Charitable Giving Profile,” Nonprofit and Voluntary Sector Quarterly, 36, 218-238.Lyons, M. and Nivison-Smith, I. (2006), “Religion and Giving in Australia,” Australian Journal of Social Issues 41, 419-36.McClelland, R. and A. C. Brooks (2004), “What is the Real Relationship between Income and Charitable Giving?” Public Finance Review, 32, 483-497.Olson, D. V. A. and D. Caddell (1994), “Generous Congregations, Generous Givers: Congregational Contexts that Stimulate Individual Giving,” Review of Religious Research, 36, 168-180.Randoph, W.C. (1995), “Dynamic Income, Progressive Taxes, and the Timing of Charitable Contributions,” Journal of Public Economy, 103, 709-38.Reece, W. S.(1979), “Charitable Contributions: New Evidence on Household Behavior,” The American Economic Review, 69, 142-151.Regnerus, M. D. , C. Smith and D. Sikkink (1998), “Who Gives to the Poor? The Influence of Religious Tradition and Political Location on the Personal Generosity of Americans Toward the Poor,” Journal for the Scientific Study of Religion, 37, 481-493.Roberts, R. D. (1984), “A Positive Model of Private Charity and Public Transfers,” Journal of Political Economy, 92, 136–148.Schervish, P. G. and J. J. Havens (1995), “Do the Poor Pay More: Is the U-Shaped Curve Correct,” Nonprofit and Voluntary Sector Quarterly ,24(1), 79-90.Schervish, P. G. and J. J. Havens (1995), “Explaining the curve in the U-shaped curve,” Voluntas, 6, 202-225.Schervish, P. G. and J. J. Havens (1997), “Social participation and charitable giving: a multivariate analysis,” Voluntas, 8, 235-260.Steinberg, R. S.(1991), “Does Government Spending Crowd Out Donations? ” Annals of Public and Cooperative Economics, 62, 591-617.Sullivan, D.H. (1985), “Simultaneous Determination of Church Contributions and Church Attendance,” Economic Inquiry,23, 309-20.Wiepking, P.(2004), “Do the Poor Donate More? The Effect of Income on Philanthropic Donations,” Presented at the 33rd annual Arnova conference, Los Angeles, CA.Wilhelm, M. O. (2007), “The Quality and Comparability of Survey Data on Charitable Giving,” Nonprofit and Voluntary Sector Quarterly, 36, 65-84.Wu, S.Y., Huang J.T. and Kao, A.P.( 2004),“An Analysis of the Peer Effects in Charitable Giving: The Case of Taiwan, ” Journal of Family and Economic Issues ,25, 483-505Wuthnow, R.(1991). “Acts of Compassion: Caring for Others and Helping Ourselves,” Princeton: Princeton University Press.二、 政府出版品1994年至2010年《家庭收支調查報告》，台北：行政院主計處。2001年至2009年《綜合所得稅申報核定專書》，台北：財政部財稅資料中心。1999年及2003年《社會發展趨勢調查報告》，台北：行政院主計處。2010年《人力運用統計調查》，台北：行政院主計處。2008年至2009年《華人華僑捐贈分析報告》，中國：中民慈善捐助信息中心。 描述 碩士
國立政治大學
財政研究所
99255029
100資料來源 http://thesis.lib.nccu.edu.tw/record/#G0099255029 資料類型 thesis dc.contributor.advisor 羅光達 zh_TW dc.contributor.advisor Lo, Kuang Ta en_US dc.contributor.author (Authors) 安紫瑜 zh_TW dc.contributor.author (Authors) An, Tzu Yu en_US dc.creator (作者) 安紫瑜 zh_TW dc.creator (作者) An, Tzu Yu en_US dc.date (日期) 2011 en_US dc.date.accessioned 1-Oct-2013 11:57:36 (UTC+8) - dc.date.available 1-Oct-2013 11:57:36 (UTC+8) - dc.date.issued (上傳時間) 1-Oct-2013 11:57:36 (UTC+8) - dc.identifier (Other Identifiers) G0099255029 en_US dc.identifier.uri (URI) http://nccur.lib.nccu.edu.tw/handle/140.119/61177 - 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) 99255029 zh_TW dc.description (描述) 100 zh_TW dc.description.abstract (摘要) 鑒於國內對私人捐贈缺乏長時間之分析，本文利用行政主計處之「家庭收支調查報告」資料為基礎，對臺灣家庭的捐贈行為做統整。本文採用1994年至2010年間的公益慈善捐款，將國內捐贈情況作系統性的描述，並將捐贈與所得之間做連結。 本文透過所得高低分組排序後，從兩個層面進行分析：第一部分為捐贈與所得之間的關係，本文由資料中發現觀察捐贈與所得之間呈現U型曲線，表示高所得與低所得之家庭有較高的捐贈比例；第二部分為藉由資料分析捐贈家庭戶長與捐贈家庭的特性，教育程度、性別、行業、職業、年齡、婚姻狀況、住宅狀況，透過捐贈者的特性之分析。將有助於慈善單位依捐贈對象的特性訂定募款策略以及政府對捐贈政策之考量。 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 5第四節 章節安排與研究架構 6 第二章 文獻回顧 7 第一節 捐贈動機 7 第二節 捐贈家庭特性分析 10第三章 國內外捐贈概況 15 第一節 國內捐贈概況 15 第二節 國外捐贈概況 19第四章 臺灣捐贈與所得分析 23 第一節 家庭收支調查報告 26 第二節 臺灣捐贈與所得分析結果 30第五章 臺灣捐贈家庭特性之分析 47 第一節 臺灣捐贈家庭戶長特性分析 47 第二節 臺灣捐贈家庭家戶特性分析 60第六章 結論與建議 69參考文獻 73 zh_TW dc.format.extent 1156206 bytes - dc.format.mimetype application/pdf - dc.language.iso en_US - dc.source.uri (資料來源) http://thesis.lib.nccu.edu.tw/record/#G0099255029 en_US dc.subject (關鍵詞) 私人捐贈 zh_TW dc.subject (關鍵詞) 所得 zh_TW dc.subject (關鍵詞) 家庭特性 zh_TW dc.title (題名) 臺灣捐贈家庭特性長期變遷分析 zh_TW dc.title (題名) A Study on Characteristics of Giving Households in Taiwan en_US dc.type (資料類型) thesis en dc.relation.reference (參考文獻) 一、 英文文獻Andreoni, J. (1988), “Privately Provided Public Goods in a Large Economy: The Limits of Altruism,” Journal of Public Economics, 35, 57-73.Andreoni, J. (1990), “Impure Altruism and Donations to Public Goods: A Theory of Warm-Glow Giving,” Economic Journal, 100, 464-77.Andreoni, J. and Miller, J. (2002), “Giving According to GARP: An Experimental Test of the Consistency of Preferences for Altruism,” Econometrica, 70, 737-53.Andreoni, J. (2001), “The Economics of Philanthropy,” International Encyclopedia of Social and Behavioral Sciences, 11369-11376.Andreoni, J. and A. A. Payne (2003), “Do Government Grants to Private Charities Crowd Out Giving or Fundraising?” The American Economic Review, 93,792-812.Andreoni, J. (2006), “Leadership Giving in Charitable Fund-Raising, ” Journal of Public Economic Theory, 8, 1-22.Apinunmahakul, A and R. A. Devlin (2004), “Charitable Giving and Charitable Gambling: An Emperical Investigation,” National Tax Journal ,LVII, 67-88.Abrams, B.A. and Schmitz, M.D.(1978), “The `Crowding-Out` Effect of Governmental Transfers on Private Charitable Contributions,” Public Choice, 33, 29-39.Banks, J. and S. Tanner (1999), “Patterns in Household Giving: Evidence from UK Data,” International Journal of Voluntary and Nonprofit Organizations, 10, 167-178.Bekkers, R. (2003), “Trust, Accreditation, and Philanthropy in the Netherlands,” Nonprofit & Voluntary Sector Quarterly,32, 596-615.Bekkers, R. (2006), “Keeping the Faith: Origins of Confidence in Charitable Organizations and its Consequences for Philanthropy,” Presented at the NCVO/VSSN Researching the Voluntary Sector Conference 2006, Warwick University, UK.Bekkers, R. and Wiepking, P.(2006), “To Give or not to Give, that`s the Question. How Methodology is Destiny in Dutch Data.” Nonprofit & Voluntary Sector Quarterly , 35, 533-40.Bekkers, R. (2007), “Measuring Altruistic Behavior in Surveys: The All-or-Nothing Dictator Game,” Survey Research Methods 1.Bekkers R. and Wiepking P. (2007), “Philanthropy A Literature Review,” 35th Annual Conference of the Association for Research on Nonprofit and Voluntary Action, November 16-18, Chicago.Belfield, C. R. and A. P. Beney (2000), “What Determines Alumni Generosity? Evidence for the UK,” Education Economics, 8, 65-80.Breeze, B. (2004), “Widow`s Mite or Widow`s Might? The Relative Giving of Rich and Poor in the UK,” Presented at the 33rd annual conference of the Association for Research on Nonprofit Associations and Voluntary Action, Los Angeles, USA.Carroll, J. , S. McCarthy and C. Newman (2006), “An Econometric Analysis of Charitable Donations in the Republic of Ireland,” The Economic and Social Review, 36, 229-249.Chang, W. C. (2005), “Determinants of Donations：Empirical Evidence from Taiwan,” The Developing Economies, 43 (2), 217-234.Clotfelter, C. T. and C. E. Steuerle (1981), “Charitable Contribution,” How Taxes Affect Economic Behavior, 403-446.Feldman, N. E. (2007), “Time is Money: Choosing between Charitable Activities,” Working paper, Ben-Gurion University, Israel.Feldstein, M. and C. T. Clotfelter (1976), “Tax Incentives and Charitable Contributions in the United States,” Journal of Public Economics, 5, 1-26.Hodgkinson, V.A. and M. S. Weitzman (1996), Giving and Volunteering in the United States, Washington: Independent Sector.Houston, D. J. (2006), “"Walking the Walk" of Public Service Motivation: Public Employees and Charitable Gifts of Time, Blood, and Money,” Journal of Public Administration Research and Theory,16, 67-86.Hoge, D.R. and Yang, F. (1994), “Determinants of Religious Giving in American Denominations:Data from Two Nationwide Surveys,” Review of Religious Research 36, 123-48.Hrung, W. B. (2004), “After-Life Consumption and Charitable Giving,” American Journal of Economics and Sociology, 63, 731-745.James, R. N. and D. L. Sharpe (2007), “The Nature and Causes of the U-Shaped Charitable Giving Profile,” Nonprofit and Voluntary Sector Quarterly, 36, 218-238.Lyons, M. and Nivison-Smith, I. (2006), “Religion and Giving in Australia,” Australian Journal of Social Issues 41, 419-36.McClelland, R. and A. C. Brooks (2004), “What is the Real Relationship between Income and Charitable Giving?” Public Finance Review, 32, 483-497.Olson, D. V. A. and D. Caddell (1994), “Generous Congregations, Generous Givers: Congregational Contexts that Stimulate Individual Giving,” Review of Religious Research, 36, 168-180.Randoph, W.C. (1995), “Dynamic Income, Progressive Taxes, and the Timing of Charitable Contributions,” Journal of Public Economy, 103, 709-38.Reece, W. S.(1979), “Charitable Contributions: New Evidence on Household Behavior,” The American Economic Review, 69, 142-151.Regnerus, M. D. , C. Smith and D. Sikkink (1998), “Who Gives to the Poor? The Influence of Religious Tradition and Political Location on the Personal Generosity of Americans Toward the Poor,” Journal for the Scientific Study of Religion, 37, 481-493.Roberts, R. D. (1984), “A Positive Model of Private Charity and Public Transfers,” Journal of Political Economy, 92, 136–148.Schervish, P. G. and J. J. Havens (1995), “Do the Poor Pay More: Is the U-Shaped Curve Correct,” Nonprofit and Voluntary Sector Quarterly ,24(1), 79-90.Schervish, P. G. and J. J. Havens (1995), “Explaining the curve in the U-shaped curve,” Voluntas, 6, 202-225.Schervish, P. G. and J. J. Havens (1997), “Social participation and charitable giving: a multivariate analysis,” Voluntas, 8, 235-260.Steinberg, R. S.(1991), “Does Government Spending Crowd Out Donations? ” Annals of Public and Cooperative Economics, 62, 591-617.Sullivan, D.H. (1985), “Simultaneous Determination of Church Contributions and Church Attendance,” Economic Inquiry,23, 309-20.Wiepking, P.(2004), “Do the Poor Donate More? The Effect of Income on Philanthropic Donations,” Presented at the 33rd annual Arnova conference, Los Angeles, CA.Wilhelm, M. O. (2007), “The Quality and Comparability of Survey Data on Charitable Giving,” Nonprofit and Voluntary Sector Quarterly, 36, 65-84.Wu, S.Y., Huang J.T. and Kao, A.P.( 2004),“An Analysis of the Peer Effects in Charitable Giving: The Case of Taiwan, ” Journal of Family and Economic Issues ,25, 483-505Wuthnow, R.(1991). “Acts of Compassion: Caring for Others and Helping Ourselves,” Princeton: Princeton University Press.二、 政府出版品1994年至2010年《家庭收支調查報告》，台北：行政院主計處。2001年至2009年《綜合所得稅申報核定專書》，台北：財政部財稅資料中心。1999年及2003年《社會發展趨勢調查報告》，台北：行政院主計處。2010年《人力運用統計調查》，台北：行政院主計處。2008年至2009年《華人華僑捐贈分析報告》，中國：中民慈善捐助信息中心。 zh_TW
