台灣慈善捐贈的租稅誘因分析

Taiwanese Tax Incentives for Charitable Contributions

吳文傑(Wen-Chieh Wu)

《經濟論文叢刊》 33卷1期 (2005/03) Pp. 97-111

https://doi.org/10.6277/ter.2005.331.4

摘要

本文利用一份1999年抽樣的健保與個人所得稅合併檔資料，以最大概似法樣本選擇下的Tobit模型估計台灣慈善捐贈之租稅誘因大小。實證中共涵蓋兩個模型，模型一針對全部樣本進行列舉扣除決定方程式與捐贈支出決定方程式的聯合估計；模型二針對採取列舉扣除的樣本進行捐贈列舉決定方程式與捐贈支出決定方程式的聯合估計。雖然兩模型估計出來的捐贈彈性數字有些差異，但是都符合一般文獻認爲捐贈對於所得不具彈性，而對於價格則具彈性的說法。

關鍵字

慈善捐贈 ； 租稅誘因 ； 所得彈性 ； 價格彈性

並列摘要

This study uses data from 1999 personal income tax files to estimate Taiwanese taxation incentives for charitable contributions. We use the Tobit model with Sample Selection (Maximum Likelihood Method) to estimate both equations of itemization and charitable contribution jointly. We also apply the same method to the sample of itemizers in order to estimate both equations of itemizing charitable contributions and charitable contributions jointly. Estimated numbers are different, but both models suggest that charitable contributions are price elastic and income inelastic.

並列關鍵字

Charitable contribution ； Taxation incentives ； Income elasticity ； Price elasticity

參考文獻

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