本研究探討美國最低稅負制與個人非現金捐贈行為的關係。1993年時美國對於最低稅負制做稅制上之修正，將非現金捐贈之扣抵稅額以購入成本計算修改為以公平市價計算；此一稅制上的改變，正提供一個相當適合研究的時機，可以對非現金捐贈部分進行深入了解。所以本研究以美國內地稅務局在1989年及1995年的橫斷面個人申報所得稅資料庫，並採用差異中的差異分析法，來探討最低稅負制度對於非現金捐贈行為的影響，並加入可能會影響非現金捐贈的解釋變數，包括：所得、財富、年齡、婚姻、扶養親屬人數等變數。 經實證結果發現，最低稅負制度對於非現金捐贈行為效果顯著且正向，即代表1993年美國稅制從以購入成本計算扣抵額修正為以公平市價計算扣抵額，此政策能夠誘發民眾對非現金捐贈金額增加，至於解釋變數上經實證結果發現，當所得及財富越高之納稅人，對非現金捐贈金額越高，在婚姻及年齡方面，已婚者及年齡較大者在捐贈金額上為多；至於扶養親屬人數方面，對於捐贈金額影響是不顯著的。 / This thesis is focus on the relation of the Alternative Minimum Tax (AMT) and Non-Cash Donations (NCD). The America amended the AMT in 1993. It changed the NCD-deduction calculation from cost to fair value. This revolution gave a good time for researching about NCD. So, this report took the individual tax database from Internal Revenue Service (IRS) in 1989 to 1995 for example. And used Differences-in-Differences (DID) way to discuss the infect of NCD from AMT. Besides, this research added some NCD variables including of income, wealth, age, marriage, numbers of dependent. The empirical result showed that the AMT had obvious and positive effect on NCD behavior. It represented that the AMT policy change in 1993 could cause the NCD increase. The more income and wealth had more NCD amount. People married and elderly people offered more donation than single and young. The numbers of dependent had no obvious effect on donation.

「無語良師」是一群已往生者用身體教育醫學院學生的故事。這群慈濟大學醫學院的遺體捐贈者，在生前即自願將遺體作為醫學院學生解剖課程之用，為了能夠完成捐贈，大多數的老師於生命最後都放棄積極性的治療。而學生們不僅要造訪捐者家人，為其立傳，每次課程前也必須向遺體敬禮問訊，並於期末課程結束後，縫合遺體為其穿衣、送靈。其解剖課程兼具醫學與人文，為現代醫學教育中少有之課程模式，這群捐贈者在慈濟大學即稱為「無語良師」或「大體老師」。 2005年筆者應工作之需製作其紀錄片，在記錄過程中，蒐集各方資料並持續進行拍攝，在素材漸豐之際，數位敘事產製內容之產製概念方興未艾，特別是以網站的形式或互動式DVD，發揮其非線性敘事之特色並強化使用者之互動性，此為內容產製者提供一個不同於以往線性傳播之新的溝通平台。 數位內容具有「數值化的再現」（numerical representation）、「模組化」（modularity）、「自動化」（automation）、「變異性╱液態化」（variability / liquidity）與「轉碼化」（transcoding）（Manovich，2001）之特性，並以其「非線性」與「節點」等之敘事模式創造互動與多元對話的可能。本研究將爬梳數位互動敘事之原理，並以「無語良師」紀錄片之素材作為原料，以實驗性質，嘗試將原線性敘事之故事轉化為數位互動內容作品。 / The Silent Mentor” tells the stories of the body donators who contributed their cadavers to teach the medical students the way to respect and cherish human body. The body donators of the Medical School of Tzu Chi University signed the will to give up any progressive treatment so that they may donate the bodies to the students to carry out surgery practices. Before the students practice dissection they are urged to visit donator’s family and write the life stories of donators, so that students may come to know that they are not dissecting a cadaver but an altruistic spirit and a giving soul. Students bow to the silent mentor every time before practicing dissection. At the end of the practices, students will stitch the body of silent mentor inch to inch, to insure that the body has been reinstated. Aftermath, students put clothes on silent mentors and participate their memorial ceremonies to express their deep gratitude and farewell to silent mentors. The program of dissection that combines both medical knowledge and humanity has been the paradigm of modern medical education. The body donators thus, named as “The Silent Mentor”. At the time I am producing a documentary on this extraordinary story for Da Ai TV Station, I extensively gather relative data and conduct interviews on this subject. Before I go for editing, the digital narration increasingly becomes an alternative trend of new media technology. It is especially true that the Internet interactive format and interactive DVD have developed the nonlinear narrative advantage and thus, provide an accessible platform for the viewers to mutually interact with the content providers. Digital content accommodates the characteristics of numerical representation, modularity, automation, variability / liquidity, and transcoding, furthermore, via the nonlinear and plots, it provides the accessibility of multiple and interactive dialogues. My research will aim to delve and develop the principles and techniques of digital interactive narration. Then the documentary of “The Silent Mentor” will be my illustration, from which, I am going to experimentally develop a model describing how would the traditional linear narrative element, which “The Silent Mentor” should be carried, transform into nonlinear digital interactive narrative model.

個人捐贈為教育、文化及公益慈善機構或團體的重要經費來源，目前我國於租稅上，提供捐贈者可扣抵其課稅所得的租稅誘因，相當於政府利用補貼的方式，降低了捐贈者的捐贈成本。但是否能有效達到激勵捐贈者的效果，則待實證研究分析。 本研究利用民國92年綜合所得稅申報資料分析，實證結果得知，慈善捐贈金額與可支配所得呈正向且顯著的關係；租稅價格變動對慈善捐贈金額變動有負向且顯著之影響，顯示目前政府的租稅政策能夠有效刺激捐贈，但針對高所得者價格彈性的有效性則降低。薪資所得佔可支配所得比率與捐贈金額呈正向之關係。納稅義務人的年齡越大、未婚、女性，較有慈善捐贈的意願。但納稅人申報扶養親屬人數較多及申報自用住宅購屋借款利息較多者，捐贈意願較低。最後，納稅義務人所在的地區也會影響其捐贈支出，隨著納稅人可支配所得增加，地域性的影響也逐漸減小。 / Individual charitable giving is an important source of finance for a wide variety of nonprofit organizations. Charitable contributions are deductible in determining taxable income; therefore, the current income tax system makes the price of charitable contributions less than the price of other goods and services. The deduction can be viewed as a tax subsidy. Whether the tax subsidy can stimulate charitable giving or not should be examined by empirical research. This study uses tax return data obtained from the Taiwan Government Finance and Tax Statistical Databank (for the year 2004). The results indicate that the income elasticity of charitable giving has positive and significant effect on charitable giving; while the tax price elasticity estimate is found to have a negative effect, except for the group of high income taxpayers. Beside price and income, salary to disposable income ratio varies with the giving. Female, married, and elder taxpayers are more likely to donate. However, a taxpayer who claims more deductions for dependents or primary residential house interests will be reluctant to give money to charities. The taxpayer’s registered permanent residence is found to have a strong influence on charitable giving. Nevertheless, as taxpayer’s disposable income increases, the regional factor is diminished gradually. The evidence presented in this study provides a useful foundation for the government to devise the future policy on the charitable deductions.

社會大眾之發票與零錢捐獻是民間社福團體所仰賴的收入來源之一，但近年來由於統一發票新政策的推行，加上大眾的消費行為開始改變，導致民眾捐獻的機會與意願逐漸下滑，而影響社福團體之公益運作。本研究的目的是為了提出一項創新的經營模式解決此捐獻缺乏的社會問題，藉由結合發票、公益彩券制度、零錢捐獻之行為、連鎖零售業者與政府公益組織之資源，賦予公益行為一個報酬機制，提升大眾捐獻意願，以擴大臺灣社會之捐獻基礎與價值。 為了尋求可行之商業模式，本研究透過市場需求分析，調查目前臺灣消費者之生活趨勢、統一發票政策推行現況與社福團體之困境，並藉由問卷調查、訪談社福團體與各類潛在消費者深入確認實際需求與創新服務之可行性。最後，經由前述分析，本研究提出一個能滿足社會需求並能讓服務參與者共同獲益的解決方案，其中包括消費者的參與方式、廠商合作模式、利潤分配方式，以及針對不同時期之目標族群研擬之營運計畫。 / Receipt lottery and donation box play important roles in the source of income for social welfare organizations (SWOs) nowadays. However, after the reform of receipt policies in recent years, the receipt taking behaviors of consumers have changed. In general, the willingness of consumers to donate receipt has been declining. This decrease of donation seriously damaged the operation of the SWOs. The purpose of this research is to propose an innovative business model to solve this social problem. By connecting the resources of retail chain business and government, the business model initiates the incentives of major consumers (self-interested and reputation seeking) to contribute the charity in the process of consumption based on the empirical study of the consumers’ behaviors of donating receipt /change and purchasing lottery.

長久以來，台灣一直存在捐贈器官不足的情形，阻滯器官移植的進展。如何在現有的法令規範中，突破面臨的困境，增加器官捐贈及移植的來源？如何適切修正現有法令規範的限制，造福更多等待器官移植的患者，使其重獲生命價值與意義？是筆者一直深切期待的。台灣移植器官來源面臨的困境，包括華人社會特有的文化習俗、器官捐贈登錄制度推廣不易、指定捐贈與親屬限制等原因；其所造成的影響包括國人器官捐贈意願降低、前往中國大陸或海外尋求移植的人數大量增加、可能的違法器官買賣等。本文將逐一加以探究其原因，藉以了解制度面與實際執行面的差異。 為了進一步探討器官移植相關法規在台灣司法實務面運作的情形，本文將整理解析近年相關的民事、刑事及行政裁判。尤其，目前最新《人體器官捐贈移植條例》修正草案正在立法院審議中，本文亦將分析其重要法規內容，探討新舊法規之差異，預測立法通過後執行面之走向，並提出草案未通過前的因應作法，以及歸納分析國外類似法規，以提供未來再修法之參考。 本篇論文的主要目的，期盼藉由上開各個面向的探討與法律制度的論述，檢視器官移植的必要性與適法性，試圖提出應有的建議與策略，以供醫界、法界及相關行政主管機關參考，修正器官移植的適法性，增加合法的器官捐贈來源，以解決台灣目前所存在的器官移植困境。 / In Taiwan, the progress of organ transplants has long been deterred by the shortage of organ donations. As a surgeon, the thoughts of finding ways to increase the numbers and sources of organ transplants under the current laws, and of modifying the inappropriate restrictions of the current laws in order to benefit more patients waiting for organ transplants and hopefully new lives, have always been lingering in my mind. The dilemma of organ donation shortage comes from: Chinese traditional customs, unsuccessful promotion of the organ donation registration system, and the restrictions of laws regarding the designated organ donators and relatives. The results are: the low willingness of organ donations by the general public, the increasing numbers of patients going overseas and to China for organ transplants, illegal organ trading, etc. This paper is aimed to explore the reasons behind the current results so that we can get a better view of the differences between the current legal system and the actual implementation. In order to better understand how the current organ transplant laws are carried out by the legal authorities in Taiwan's judicial systems, this paper will examine and analyze the past civil, criminal, and executive decisions related to the organ transplantations. Currently the new amendment of the “Human Organ Transplant Bill” is still in the Legislative Yuan's review process. So this paper will analyze the detailed contents of this amended bill, discuss the differences between the original and the amended bill and the direction of the legislation execution, recommend the proper solutions before the amended bill is passed, and analyze and induce other countries' organ transplantation bills for future amending reference. The purpose of this paper is aimed to achieve the goal of proposing proper recommendations and strategies, through inspecting the necessity and legitimacy of organ transplant from various legal system discourses and amendments, to the fields of medicine, law and related government authorities regarding to the legitimacy of organ transplant and increasing the sources of the legal organ donations, in order to lessen the current Taiwan's organ donation plight.