A Public Economic Analysis Of Charitable Giving In China

Giving or charitable giving is an important social phenomenon. As called the third time distribution of income, giving plays an active role in alleviating the expanding income gap. Although it has been a focus which attracts many economists since 1960s, giving is a completely new issue in our country. The study to examine the factors affecting giving and to measure the influence of tax and government expenditure policies is of great significance in theory and practice.This dissertation studies public economic issues of giving. It reviews the history and status quo of giving in China, and compares the difference of giving between in China and in western countries. After thoroughly introducing the economic theories of giving, this dissertation performs an empirical study on corporate giving in China. And on this basis, it advances some policies to promote giving in our country.The main conclusions of this dissertation include:1,Corporate giving in China varies significantly with the advertising expenditure, the equity-debt ratio, the ownership and the number of employees of the corporate. Yet, it finds no relation between the giving and the profit of the corporate.2,Corporate giving in China rises with the tax rate rises, and declines when the tax code becomes more strict for the deductibility of giving.3,Some kinds of government expenditures can crowd in corporate giving. When the government increases expenditures in fields of education, health and social insurance, corporate giving would increase correspondingly.4,At present, the key to construct a policy system of tax and government expenditure which could promote giving is to go on pushing the public finance reforming in our country.The main innovation of this dissertation is that it performs an empirical study on the corporate giving in China. It also estimates the price elasticity of giving and the crowd out effect of the government expenditure. Since there is no such study based on China background before, it offers a reference for researchers home and abroad.