美國最低稅負制與非現金捐贈行為

• Main Authors: 梁師韻, Liang, shin-yun
• Language: 中文
• Published: 國立政治大學
• Subjects: 最低稅負制; 捐贈行為; 差異中的差異分析; Alternative Minimum Tax; donation behavior; Differences-in-Differences
• Online Access: http://thesis.lib.nccu.edu.tw/cgi-bin/cdrfb3/gsweb.cgi?o=dstdcdr&i=sid=%22G0094921023%22.

本研究探討美國最低稅負制與個人非現金捐贈行為的關係。1993年時美國對於最低稅負制做稅制上之修正，將非現金捐贈之扣抵稅額以購入成本計算修改為以公平市價計算；此一稅制上的改變，正提供一個相當適合研究的時機，可以對非現金捐贈部分進行深入了解。所以本研究以美國內地稅務局在1989年及1995年的橫斷面個人申報所得稅資料庫，並採用差異中的差異分析法，來探討最低稅負制度對於非現金捐贈行為的影響，並加入可能會影響非現金捐贈的解釋變數，包括：所得、財富、年齡、婚姻、扶養親屬人數等變數。 經實證結果發現，最低稅負制度對於非現金捐贈行為效果顯著且正向，即代表1993年美國稅制從以購入成本計算扣抵額修正為以公平市價計算扣抵額，此政策能夠誘發民眾對非現金捐贈金額增加，至於解釋變數上經實證結果發現，當所得及財富越高之納稅人，對非現金捐贈金額越高，在婚姻及年齡方面，已婚者及年齡較大者在捐贈金額上為多；至於扶養親屬人數方面，對於捐贈金額影響是不顯著的。 === This thesis is focus on the relation of the Alternative Minimum Tax (AMT) and Non-Cash Donations (NCD). The America amended the AMT in 1993. It changed the NCD-deduction calculation from cost to fair value. This revolution gave a good time for researching about NCD. So, this report took the individual tax database from Internal Revenue Service (IRS) in 1989 to 1995 for example. And used Differences-in-Differences (DID) way to discuss the infect of NCD from AMT. Besides, this research added some NCD variables including of income, wealth, age, marriage, numbers of dependent. The empirical result showed that the AMT had obvious and positive effect on NCD behavior. It represented that the AMT policy change in 1993 could cause the NCD increase. The more income and wealth had more NCD amount. People married and elderly people offered more donation than single and young. The numbers of dependent had no obvious effect on donation.