税收激励、捐赠成本与个人捐赠  

Tax Incentives,Donation Cost and Private Charitable Donations

作　　者：李建军 蒲泓锦 Li Jianjun;Pu Hongjin

机构地区：[1]西南财经大学财政税务学院

出　　处：《财政科学》2023年第12期88-106,共19页Fiscal Science

基　　金：国家社会科学基金重大项目“数字经济时代我国税收制度适配性研究”(批准号:23&ZD064)。

摘　　要：本文基于中国家庭追踪调查2018年微观数据,研究我国捐赠税前扣除对个人慈善捐赠行为的集约边际和广延边际影响。研究发现,个人所得税优惠对个人慈善捐赠具有显著的激励作用,慈善捐赠的集约边际和广延边际税收价格弹性分别为-2.21和-4.36。研究还发现,税收激励对个人捐赠的促进作用在慈善组织发育程度高的地区更加明显,受教育程度低、男性、体制外工作的个人捐赠行为对税收激励更为敏感,并且税收激励对不同人群捐赠行为影响的差异主要反映在集约边际上。本研究为进一步探索运用税收政策推动以“人人慈善”为内核的现代慈善事业发展,发挥第三次分配的有益补充作用提供了经验证据。This study estimates the effects of tax incentives on private charitable contributions in China,using the China Family Panel Studies(CFPS)micro survey data in 2018.The study finds that tax incentives on private giving have a significant incentive effect on individual charitable donations,with intensive and extensive marginal tax price elasticities for charitable donations being-2.21 and-4.36,respectively.The research also discovers that the promotion effect of tax incentives on individual giving is more pronounced in regions with a high level of development of charitable organizations.Individuals with lower educational levels,males,and those working outside the formal sector are more sensitive to tax incentives for charitable donations.Furthermore,the differential impact of tax incentives on donation behavior among different groups is mainly reflected in the intensive margin.The study provides empirical evidence for further exploration of using tax policies to promote the development of modern philanthropy and leveraging the beneficial complementary role of wealth redistribution.

关 键 词：税收优惠 捐赠价格 个人捐赠 财政效率 

分 类 号：F812.42[经济管理—财政学]