对高校社会捐赠中税收激励的效能分析

Effectiveness Analysis of Tax Incentives in Social Donation to Universities

捐赠税收优惠是鼓励社会捐赠和高校多渠道筹集社会资金的重要方式。为探寻捐赠税收优惠与捐赠激励的关系,促进捐赠效用的最大化,文章从挤出、价格和收入效应视角剖析高校捐赠税收激励本质,通过捐赠注入和漏出效应分析得出捐赠应在"帕雷托最优"和"帕雷托改进"区间内,找出高校社会捐赠税收激励效能的边界,提出完善税收激励政策促进高校社会捐赠事业发展的对策。

Donation tax breaks are important methods of encouraging social donation and encouraging universities to raise social funds. In order to explore relations between donation tax breaks and donation stimulation and promote maximum donation effectiveness, firstly the essay analyses the essence of tax incentives in social donation to universities from the view of extrusion, price and income effect. Secondly the essay puts forward that donation should be made with the range of Pareto optimality and Pareto improvement by an- alyzing the effect of donation Injection and leakage. Finally, the essay brings forward the confine of tax incentives in social donation to universities and countermeasures improving the tax incentive policy to promote the development of donation to universities