本研究運用1999年和2003年「臺灣社會發展趨勢調查」（SSDT）：一準追蹤資料（repeated cross sectional data），基於Dang等人（2014）提出的估計方法，嘗試在缺乏真實追蹤資料的情況下探討臺灣捐贈之動態變化。本研究採用Cragg（1971）提出的two-part model刻畫個體的捐贈決策，並採用Heckman（1979）提出的Two-step Estimation修正可能存在的樣本選擇偏誤。本研究首先估計不同因素對臺灣捐贈的影響，例如捐贈的價格彈性與所得彈性，繼而從三個不同維度分析臺灣捐贈的動態變化：1、自1999年至2003年，臺灣人是否更加願意捐贈？2、自1999年至2003年，臺灣人的捐贈數額是否有所增加？3、臺灣捐贈的流動性與非流動性之強度。
本研究的估計結果顯示：捐贈對於所得較不具彈性，而對於價格較具彈性。宗教捐贈（religious giving）的所得彈性與價格彈性之絕對值均小於非宗教捐贈（世俗捐贈（secular giving））。與美國的估計結果相比較，臺灣捐贈的價格彈性之絕對值較大。自1999年至2003年，受訪者的捐贈意願降低，但就世俗捐贈與宗教捐贈來說，捐贈金額變多的機率均大於0.5。捐贈的流動性在捐贈分配的中位數附近最強，而捐贈的非流動性則在捐贈分配的左尾或右尾處最強。基於“1999年和2003年的樣本均隨機抽取自同一母體”這一假定，Wald檢定結果顯示：從1999年至2003年，臺灣人的捐贈行為發生顯著變化。

This research tries to analyze the dynamics of giving in Taiwan under the circumstance that lacking of true panel data based on Dang et al. (2011)’s pseudo panel approach by employing 1999’s and 2003’s Survey of Social Development Trend (SSDT), a repeated cross sectional data. This research uses two-part model (Cragg, 1971) to describe individual’s decision on giving, then uses two-step estimation (Heckman, 1979) to rectify the possible sample selection bias. This research firstly estimates the coefficients of determinants of giving in Taiwan, for instance, income elasticity and price elasticity, then analyzes the dynamics of giving in Taiwan from three perspectives: (1) From 1999 to 2003, whether Taiwanese became more willing to give or not? (2) From 1999 to 2003, whether Taiwanese donated more or not? (3) The degree mobility as well as immobility of giving in Taiwan.
The estimation results show that: giving is more elastic to price than to income. The absolute value of income elasticity and price elasticity of religious giving is smaller than that of non-religious giving (secular giving). The absolute value of price elasticity of giving in Taiwan is larger than that in U.S. From 1999 to 2003, the willingness of giving declined, while for secular giving and religious giving, the probability of giving more from 1999 to 2003 is above 0.5. The mobility of giving is the strongest around the median of giving distribution, while the immobility of giving is the strongest at the lower tail or upper tail of giving distribution. According to the assumption that “samples in 1999 and 2003 are randomly drawn from the same underlying population”, the Wald test indicates that from 1999 to 2003, the giving behavior of Taiwanese people have changed significantly.

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