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    Title: 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
    Authors: 鍾穎
    Contributors: 羅光達
    鍾穎
    Keywords: 所得不均度指標
    私人捐贈
    中立性
    Date: 2009
    Issue Date: 2010-12-08 02:02:35 (UTC+8)
    Abstract: 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。
    Reference: 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
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    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
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    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
    Description: 碩士
    國立政治大學
    財政研究所
    97255005
    98
    Source URI: http://thesis.lib.nccu.edu.tw/record/#G0972550051
    Data Type: thesis
    Appears in Collections:[財政學系] 學位論文

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