臺灣博碩士論文加值系統

公益彩券自民國91年1月發行以來，不但提供許多就業機會，也創造了豐富的彩券盈餘，然公益彩券的公益性對消費者而言，其意義是否如同個人對於公益慈善團體所做的捐贈行為，彩券的蓬勃發展是否會相對減少個人捐贈？本文採用民國92年中華民國台灣地區家庭收支調查資料，評估個人的捐贈和慈善博奕支出有無替代或互補關係，研究樣本數有13,668人。首先假設消費者是否做捐贈和博奕支出是同時決定的，因此以bivariate Probit模型評估各項經濟社會人口變數對這兩個決定的影響，進一步假設消費者決定是否支出與決定支出多少也是同時決定之，所以以bivariate Tobit模型評估各項解釋變數同時對慈善捐贈與博奕彩券的影響。實證結果顯示，當慈善捐贈的稅價減少時，消費者會同時增加慈善捐贈與彩券支出，消費者將慈善捐贈和博奕支出視為互補性財貨，因此，彩券的盛行未必會如慈善團體所憂心，降低個人一般捐贈的意願和金額。

Since its launch in January 2002, the Taiwan Lottery has not only offered many employment opportunities, but also created plenty of surpluses. However, will a rapid increase in lottery expenditures lead to a reduction in charitable donations relatively? The purpose of this study is to employ The 2003 Survey of Family Income and Expenditure in Taiwan Area of Republic of China to evaluate the substitution/complement relationship between charitable donation and charitable gambling. A total of 13,688 samples is considered. We first assume that individuals make the decisions of whether to charitably donate and whether to purchase lottery simultaneously. Hence a bivariate Probit model is employed to estimate the impacts of social demographic variables on these two decisions. Further, we assume that the decisions of whether and how much to donate and purchase a ticket are made simultaneously. Therefore, a bivariate Tobit model is adopted to examine the effects on these two decisions. The empirical results show that the amounts of charitable donation and charitable gambling are increased as the tax price of donation decreases. Consumers may consider charitable donation and charitable gambling as being complementary to each other. The fear that the private charity authorities consider the popularity of lottery may crowd out the willingness and the amount of individual’s donation does not exist.

中文摘要 I
英文摘要 II
章節目錄 III
圖表目錄 IV
第一章 緒論 1
第一節 研究背景 1
第二節 研究動機與目的 2
第三節 研究架構 3
第二章 文獻回顧 5
第一節 捐贈與彩券之公共財理論 5
第二節 捐贈與彩券支出之實證研究 7
第三節 政府支出對捐贈支出影響之研究 9
第三章 研究方法 14
第一節 理論模型 14
第二節 實證模型 16
第四章 資料處理與分析 22
第一節 樣本敘述 22
第二節 變數說明 24
第五章 實證結果 30
第一節 決策分析 30
第二節 需求分析 34
第六章 結論與研究限制 37
第一節 結論 37
第二節 研究限制 37
參考文獻 39

網站部分
中華民國公益彩券網站http://www.roclotto.com.tw。
中華民國審計部網站http://www.audit.gov.tw/fin.asp。
內政部戶政司http://www.ris.gov.tw/docs/f4a.html。
行政院主計處中部辦公室網站http://www129.tpg.gov.tw/mbas/income.htm。
國內文獻
行政院主計處（2004），中華民國台灣地區九十二年家庭收支調查報告及資料。
吳世英（2003），租稅制度與個人捐贈行為，財稅研究，35(3)，1-15。
林恭正、羅詩婷（2005），台灣樂透彩券是「劫貧濟富」嗎？財稅研究，37(2)，97-115。
財政部賦稅署（2003），稅法輯要。
張隆宏（2003），台灣個人捐贈行為及其所得稅誘因效果，財稅研究，35(4)，108-120。
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