| 摘要: | 近年來，台灣經濟和社會的快速發展，人民逐漸富裕，對災害產生悲憫的本性就自然呈現，使其公益事業的重要性逐漸提升，而個人捐款已然成為支持公益事業的主流之一，隨之社會機構和慈善組織也應聲而立。那麼，如何讓更多人關心社會、幫助弱勢、形成雪中送炭的台灣呢？
「積水成淵、積土成山。」優先探討個人捐款的動機，進而解析捐款行為的
特點及對政府和相關機構捐款的影響，以此促成政府和相關機構，制定相應的捐款優惠政策及措施，讓更多人願意參與捐款，使社會得到更多更好的救濟與資源。
本研究旨在深入探討台灣地區人民捐款支出決策與行為的解釋因素及受疫情
影響的變化，研究方法首先使用 Probit 模型探討影響經濟戶長的捐款支出決策因素，同時利用 Heckman 兩步驟估計法討論影響經濟戶長的捐款支出行為因素，並分別比較疫情前後的變化，其中解釋變數包含年齡、性別、教育程度、年所得收入、所得收入者人口數、戶內人口數、就業人口數、成年人口數及 65 歲以上人口數。依據實證結果，經濟戶長的捐款支出決策與行為主要受自身特性影響，由其以年所得收入影響最鉅，雖然疫情導致其捐款機率下降，但捐款金額卻是增加的，性別方面女性捐款機率高於男性，但捐款金額卻低於男性，其他如年齡、教育程度或家庭結構特性等則對經濟戶長的捐款機率與捐款金額影響不一；在探討疫情前後經濟戶長的捐款支出決策與行為時，結果則顯示較沒有明顯改變。
;In recent years, with the rapid development of Taiwan′s economy and society, the people have become increasingly prosperous, and their inherent compassion towards disasters naturally emerges. This has gradually elevated the importance of public welfare, and individual donations have become one of the mainstream ways to support public welfare endeavors. Consequently, social institutions and charitable organizations have also emerged accordingly. So, how can we encourage more people to care about society, help the underprivileged, and provide much-needed support to Taiwan?
"Accumulating water forms a deep pool, accumulating soil forms a mountain." It is essential to prioritize exploring the motivations behind individual donations, thereby analyzing the characteristics of donation behavior and its impact on government and related institutions. This will facilitate the formulation of corresponding preferential donation policies and measures by the government and relevant organizations, encouraging more people to participate in donations and ensuring that society receives more and better relief and resources.
This study aims to explore in depth the explanatory factors and changes influenced by the COVID-19 pandemic on the donation expenditure decisions and behaviors of the people in Taiwan. The research methodology involves using the Probit model to examine the factors influencing the donation decisions of household heads and utilizing the Heckman two-step estimation method to discuss the factors affecting the donation expenditure behavior of household heads. Additionally, a comparison is made between the pre-pandemic and post-pandemic periods. The explanatory variables include age, gender, education level, annual income, the number of income earners in the household, household population, employed population, adult population, and population over 65 years old.
Based on the empirical results, the donation expenditure decisions and behaviors of household heads are mainly influenced by their own characteristics. Among these characteristics, annual income has the most significant impact. Although the pandemic has led to a decrease in the probability of donations, the donation amounts have increased. In terms of gender, women have a higher probability of donating than men, but their donation amounts are lower. Other factors such as age, education level, and household structure have varying effects on the probability and amounts of donations made by household heads. When examining the donation expenditure decisions and behaviors of household heads before and after the pandemic, the results show no significant changes. |
