摘　要

自從Andreoni在捐贈議題上提出溫暖光輝（ warm-glow ）之後，慈善捐贈開始在經濟學中被廣泛討論，包含了各種理論、實證分析與相關實驗。台灣在慈善捐贈上均有著相當高額的捐款，台灣民眾慈善捐款之中，宗教慈善團體所收到的捐款金額又遠高於非宗教慈善團體的捐款金額。張文俊(2006)以台灣1999年資料研究東方信仰與捐贈行為。本文使用台灣中央研究院之調查資料，作更進一步分析，再將東方信仰細分，並有以下結果：相對於無信仰者，有信仰者無論在宗教與非宗教捐贈上皆有較高的捐贈。此外，與中國佛教相關之信仰無論在宗教捐贈與非宗教捐贈上皆有相當高的正向影響。西方信仰在總慈善捐贈上的影響皆為最高值，在宗教捐贈上的影響為逐年增加，而在非宗教捐贈上卻為逐年減少。民間信仰由於其在認知上較為廣泛，故對宗教捐贈的影響皆為最低。非宗教捐贈之價格彈性較大，宗教捐贈之價格彈性較小。所得效果在非宗教捐贈上比在宗教捐贈上明顯。總括的來看，在宗教捐贈上有價格彈性低與所得效果小這兩個特性，因此我們推測宗教捐贈可能對人們來說比較像是生活必需品。宗教捐贈比非宗教捐贈的必要性來得強，所得低者更可能認為來世消費比現在的消費更為重要。

關鍵詞：信仰、捐贈、價格效果、Tobit

giving
has been widely discussed in economics, including theoretical frame works, empirical
analysis and experiments. Taiwan had pretty high charitable donations; moreover,
the amount of donations received by religious charities is much higher than nonreligious
charity. Chang (2006) used the data from 1999 Taiwan to study the
relation between oriental beliefs and donations. In this article, we used the survey
data from Academia Sinica for further analysis, and subdivided the East faith, and
we had the following results: People with beliefs make more religious and nonreligious
donations. In addition, Chinese Buddhism believers have relatively more
religious and non-religious donations. Western belief has the highest influence in
total charitable giving, and the influence upon religious donations is increasing year
by year, but its influence is decreasing in non-religious donations. Folk beliefs,
because of its widely cognition, has the lowest influence on religious donations.
Besides, price elasticity of non-religious donations is large, while price elasticity of
religious donation is smaller. The income effect on the non-religious donations
evidently bigger than in religious donations. All in all, because religious endowments
has low price elasticity and small income effect, we might indues that religious
endowments for people are more like necessities in life. The necessity of religious
endowments are higher than non-religious donations, and this is probably because
people with lower income were more likely to believe that the after-life consumption
spending is more important than now.

參考資料

中文資料：
文化部 台灣宗教信仰（2015.6.15）：http://goo.gl/o2tncU
日本震災（2015.7.3）：https：//goo.gl/n3klYW
《公益勸募制度之研究 》，行政院研究發展考核委員會編印
 中華民國統計資訊網（2015.6.13）：http://goo.gl/sq4Hvp
四川大地震賑災（2015.7.3）：http://goo.gl/8M8YdY
主計處捐贈概況（2015.6.15）：http://goo.gl/yBiVF0
台灣社會變遷調查，中央研究院（2015.3.12）：http://goo.gl/lLwz6i
財政部賦稅署資訊網（2015.4.3）：http：//goo.gl/GAJdOa
陳姵含、江莉莉 （2010），〈經濟學與捐贈、義工行為:臺灣的實證研究〉，淡江大學經濟研究所碩士學位論文

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