第一节提高社会捐赠意识是促进我国捐赠发展的基础...................................75
第二节发展完善慈善机构是促进我国捐赠发展的核心...................................77
第三节制定适宜的财税政策是促进我国捐赠发展的有效措施.............................81
[参考文献].......................................................................86
后记.............................................................................93
Contents
Chapter 1 Introduction............................................................1
Section 1 Studying Background and Significance of the Topic.......................1
Section 2 Studying Scope and Literature Review....................................3
Section 3 Content Arrangement and Main Methods....................................11
Chapter 2 Comparative Analysis of Giving:in China and in Western
Countries.........................................................................14
Section 1 The History and Status quo of Giving in China...........................14
Section 2 The History and Status quo of Giving in Western Countries...............28
Section 3 Comparative Analysis of Giving..........................................40
Chapter 3 The Economics of Giving.................................................45
Section 1 The Economics of Individual Giving......................................45
Section 2 The Economics of Corporate Giving.......................................54
Chapter 4 An Empirical Study on Corporate Giving in China.........................62
Section 1 Data Set and Definitions of Variables...................................62
Section 2 Results and Explanations................................................67
Section 3 Policy Implications and Limitations of the Study........................71
Chapter 5 Policies to Promote Giving in China.....................................75
Section 1 Enhancing the Contribution Consciousness of the Society.................75
Section 2 Developing Charitable Organizations.....................................77
Section 3 Establishing Proper Tax Policies and Expenditure Policies...............81
Reference.........................................................................86
Postscript........................................................................93
[1]Abrams,B.A.,and Schmitz,M.D.1978.The“Crowding-Out”Effect of Government Transfers on Private Charitable Contributions.Public Choice,33:29-39.
[2]Adams,M.,and Hardwick,P.1998.An Analysis of Corporate Donations:United Kingdom Evidence.Journal of Management Studies,35:641-54.
[3]Andreoni,J.1989.G
