臺灣博碩士論文加值系統

本文旨在探討不同所得來源與個人捐贈行為問題之關係，包括不同的所得來源占總所得收入的比例多寡是否會影響到該家計單位的捐贈金額，若捐贈者的所得來源為一恆常所得，抑或為一種臨時所得，是否對慈善捐贈的金額有所影響。利用台灣地區家庭收支調查報告民國89-91年的資料作實證分析，在計量模型中，以兩階段樣本選擇Tobit模型，並以最大概似法進行迴歸分析，估計公益慈善捐贈與其所得來源所存在的相對係數關係。
依本文的實證結果，我們可發現捐贈不同於其他的消費財，當其他的消費財大多由恆常所得所決定時，公益慈善捐贈則由臨時所得所決定。我們考慮若所得來源為臨時所得時，投資收入所得與捐贈金額的關係為正向且顯著的；相對地，所得來源為恆常所得時，如薪資收入所得和退休金收入所得，其與捐贈金額的關係為負向且顯著，因此，我們可推測慈善捐贈大多由臨時所得所影響；這也暗示當個人臨時所得增加時，為了獲得聲譽、名望、及認同感，個人願意多花費於公益慈善捐贈，就如同現存理論模型所證明之結果。

The purpose of the article is to investigate the relationship between various income sources and charitable contributions, including the impacts of various income sources on charitable giving. By distinguishing contributors’ incomes as permanent and transitory through their sources, the influences of different income sources on charitable giving can be examined. Data used in this research are drawn from the Survey of Family Income and Expenditure（SFIE）in the time period of 2000-2002.
We use the two-stage approach of Tobit model with sample selection to estimate the coefficients of different income sources for charitable giving.
According to the results from our study, it is found that charitable contributions are substantially different from other consumptive goods. While other consumptive determinated by the sources of transitory income. Considered as a sources of transitory income, the coefficient of investment income is found significantly positive. In contrast, the coefficients of the sources of permanent income such as wage and pension are significantly negative. Thus we infer that charitable contributions are mostly affected by the sources of transitory income. This may imply that individuals will be willing to make more charitable giving in order to obtain reputation, fame and prestige, and sense of approve as argued by existing theoretical model only when there are increases in their transitory incomes.

目 錄
第一章 緒論………………………………………………….1
第一節 研究動機及目的………………………………...1
第二節 研究方法及限制………………………………...4
第三節 研究架構及章節安排…………………………...6
第二章 文獻回顧…………………………………………….7
第一節 捐贈行為與租稅誘因…………………………...7
第二節 捐贈行為與所得來源……………………….....12
第三章 理論模型…………………………………………...13
第四章 實證分析………………………………...…………19
第一節 實證模型…………………………….....………19
第二節 資料來源及變數說明………….………………23
第三節 實證結果分析…………………………….……34
第五章 結論與建議………………………...………………50
第一節 結論………………………….…………………50
第二節 建議…………………………………….………56
參考文獻…………………………………………...…………58

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7. 楊蔓鈴（2003）,「台灣地區綜合所得稅免稅額與扣除額公平性之分析」, 國立政治大學財政研究所碩士論文。
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