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1 05m 1
2 % 38.2%
3 (1997) (2000) (1997) (2000) (1997) 2 11 (1999) 16 (2004) (1997)
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5 17 (2005) 17 (2005) ) ) 18 (2006) 31% 38.2% ) ( ) 5
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7 7) (1) 10 (2) (3)
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9 ( ) ( ) (1970) 16 (2004) (1970) 48 (1973)
10 49 ( (2004) ) (1995) , , ( ) 10
11 1-1 2 (1990) 16 (2004) (2004) ) (2000) 11 (1999) 10, , (1998) ) 5 (2000) ) (2000)321, 29 11
12 ) 19) 1-2 ( ) ( ) (1999) 16 (2004) 20) 8 (2000) 208,504 60,000 (63,334 ) (10,000) 18) (2000)36, 51 19) (2000) )
13 2 1) (1986) 22) 37 (1962) (1966)12 23) 43 (1968)7 13
14 1-3 24) 46 (1971)8 ( ) 25) 14
15 26) (1966) 27) ) 15
16 2 9) (1949) (1976) 30) 16
17 (1992) 31) (2003) ( ) ( ) 3 2) ( ) ( ) ( 33) (1992) ( ) 34) 35) (1992) ( ) ( ( ) 36) 17
18 2 3 Musgrave(1983) 37) 3 8) Good(1966) 39) 1991 ( ) ( ) 40) (1991) (1991) 41) 18
19 3 19
20 2 42 (1967) (1992) 42) 2 1 t U = U ( X, D, P ) (2-1) T = t M (2-2) 20
21 P X + P D + T x P X + P D x d d = M = M T (2-3 (2-2) (2-3) P X + P D = M tm x d P X + P D = ( 1 t M (2-4 x d ) D A D 1 O 1 U 1 0 X 1 B X 2-1 ( ) 2-1 A B A ( 1 t) M P d A B 21
22 ( 1 t) M B P x U 1 U AB O 1 D 1 X 1 43) (2-2) (2-5) 1 T = t ( M P D ) d (2-5) (2-5) (2-3) P X x P X + x P D + P D tp D d d d = = = = M t ( M P D ) M tm + tp D (1 t) M (1 t) M d d + tp D d Px X + ( 1 t) Pd D = (1 t) M (2-6) 22
23 D A ' A D 2 O 2 D 1 O 1 U 1 U 2 0 X1 X 2 B X 2-2 ( ) 2-2 U 2 AB A ' B A ' B A ' (1 t) M A ' B (1 t) ( 1 t) M B P d P x U 2 A ' B O 2 D 2 X 2 1 X 1 D D 2 X 2 23
24 17 (2005) (2006) ) 22 (tax price) )
25 ( ) ( ) 10 2 =8 1 (2-6) ( 1 t)p d (10.2)0.8 25
26 2 3 T e T g M T e T e = t ( M E ) = M { t ( M E) } = (1 t ) M + t E (2-7) M T T g g = t M G = M ( t M G ) = (1 t) M + G (2-8) M T t E = G 4 26
27 (1992) 46) (1967) 1 Musgrave(1983) ( ) ( ) ( )1 ( )2 ( ) 47) 24 48)
28 , ) (1 ) (20 5 ) ) 42 (1967) 41 (1966) 30 28
29 (20 10 ) (20 1 )
30 , (2003) 30
31 5 0) ) 31
32 2 78 ( 51) (1999) 16 (2004) (1997) ( ) ( ) ( ) )
33 3 1 (2-6) (2-1) D = D ( (1 t) P, P,(1 t) M ) (3-1) d x ( 1 t)p d P D = D ( P, P x, M d ) (3-2) (1997) 52) ln D = A + α ln P + β ln M d (3-3) α β 2 32 (3-3) 52) 33
34 Feldstein(1975) (1997) 31 ( ) ( )Duquette(1999) Itemizers Nonitemizers ) 3-1 Taussing (1967) Schwartz(1970) Feldstein(1975)
35 Feldstein(1975) Feldstein(1975) ) (1997) (1997) (1997) 4 (2000) (1997) 2 ( (1994) (2000) 11 (1999) 55) (1997) 54) 55) 35
36 1.701 (2000) (1997) (2000) (1999) 16 (2004) (1 ) 11 36
37 (1999) 16 (2004) ) (1999) 16 (2004) 56) 37
38 ()(1 ) () () 1 5 7) (1997) ( ) ( ) ( )3 (3-3) R () (1999) 16 (2004) ) 38
39 (1999) 16 (2004) ( ) ) ( ) ) 39
40 34 NPO ( ) (1997) (2 6) ( 1 t)p d P d D 1 (1 ) (1997) (3-3) 59) α = ln D ln P = D P P D 3-4 (1997) ) 59) 60) 40
41 ε = P D d D d P P d D = ε D d P ) G = D + T t D ) dg = ( 1+ ε ) D d P 3-7 dg (1997) 1 d P 0 63) ) 62) 63) 41
42 1 37 (1962) 42 (1967) ( ) 64) 18 (2006) ) 42
43 (1997) (2000) (1997) (2000) (1997) 2 11 (1999) 16 (2004) (1997)
44 Burton A. Abrams and Mark D. Schmitz(1984), The Crowding-Out Effect of Governmental Transfers on Private Charitable Contributions National Tax Journal,Vol.XXXVll,No.4. Charles T Clotfelter(1985),Federal Tax Policy and Charitable Giving, University of Chicago Press. Christopher M. Duquette(1999),Is Charitable Giving by Nonitemizers Responsive to Tax Incentives? New Evidence National Tax Journal, Vol.XLll,No.2. David B. Lawrence and Massoud M. Saghafi(1985), The Flat-Rate Income Tax, Tax Burden, and Charitable Contributions National Tax Journal, Vol.XXXVll,No.4. David C.Ribar and Mark O.Wilhelm(1995), Charitable Contributions to International Relief and Development National Tax Journal,XLlll,No.2. Jerald Schiff(1985), Does Government Spending Crowd Out Charitable Contribution National Tax Journal,Vol.xxxvlll,No.4. Henry. C. Simons (1938),Personal income taxation,university of Chicago Press. Martin Feldstein(1976),Tax Incentives and Charitable Contributions in The United StatesJournal of public Economics,5. Martin Feldstein(1975),The Income Tax and Charitable Contributions: Part1National Tax Journal,Vol.XXVlll,No.1. Martin Feldstein(1975),The Income Tax and Charitable Contributions: Part 2National Tax Journal,Vol.XXVlll,No.2. Martin Feldstein and Amy Taylor (1976), The Income Tax and Charitable Contributions Econometrica,Vol.44,No.6. 44
45 Michael K. Taussing(1967), Economic Aspects of the Personal Income Tax Treatment of Charitable Contributions National Tax Journal,Vol.XX, No.1. Robert A. Schwartz (1970), Personal Philanthropic Contributions Journal of Political Economy,Vol.78,No.6. Stanley. S.Surrey(1973),Pathways to tax reform,harvard University Press. Taussing M.K.(1967), Economic aspects of the personal income tax treatment of charitable contributionsnational Tax Journal,Vol.XX, No.1. U.S. Department of the Treasury(1977),Blueprints for Basic Tax Reform,Washington. (2002 No.65. (1992). (1996 No.4. (1991 ( No.991. (2002 No.547. (1976. (1991) No (1983). (2001 No.546. (2000 NPO ( ). 45
46 Goode(1966 ). (1982 (1990) Vol.26,No.5. (1991) Vol.27,No.6. (1980. (2005) 48 (2005 No.15. (1991) 17,. (2003 Vol.52. (2005. (2006) Vol.54.No.1. (1999) No.321. (2001) NPO No.545. (2003. (1985. (1986),,. (1992). (2003). (1993. (2000) No.55. (2003) Vol.52. (2003[ NPO ] Vol
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