个人慈善捐赠的税收激励分析与政策思考  

The Effect of Tax Incentive on Private Donations: Policy Considerations

作　　者：丁美东[1] 

机构地区：[1]江西财经大学公共管理学院,江西南昌330013

出　　处：《当代财经》2008年第7期29-33,共5页Contemporary Finance and Economics

摘　　要：个人捐赠不仅受利他主义的驱使,还存在个人自利的追求。因此,许多国家制定了某些政策以支持人们的捐赠行为,其中税收优惠是各国激励个人捐赠的普遍做法。个人捐赠的多少取决于捐赠价格的高低,为鼓励人们捐赠,税收政策的制定应降低捐赠的价格。The private donation is not only stimulated by altruism, but also by self-interest consideration. To encourage private donation, many countries in the world have formulated and implemented some policies, of which the tax incentive policy is commonly adopted. The quantity of donation is dependent upon the price of donation, so the reduction of donation-price by tax incentive policy-making is very important to promoting private donation.

关 键 词：个人捐赠 利他主义悖论 捐赠价格 

分 类 号：F812.422[经济管理—财政学]