기부금 공제제도 변화가 우리나라 가구의 기부행위에 미친 영향

Abstract

This paper analyzes the impact of changes in tax incentives on charitable contributions in Korea. From 2014 onwards, the tax deduction method for donations has changed from income deduction method to tax credit method. We estimate the causal effects of changes in tax incentives on households’ charitable contributions by applying a Difference‐in‐Difference method to the National Survey of Tax and Benefit(NaSTaB) panel data. As treatment groups, the low income class with a tax base of less than 12 million won and the high income class with a tax base of more than 46 million won are set up, because their tax benefits were changed. The remaining middle income class, whose tax benefits were unchanged, is identified as a control group. For the high income class, all the average treatment effects are estimated to be negative, but nothing statistically significant. For the low income class, almost the average treatment effects are estimated to be positive. The ones in individual unit analyses are only statistically significant under 10% significant level. Theses results suggest that the conversion of the donation-related deduction system has little effect on the donation behavior of the high-income class but it might have a positive effect on the donation of the low-income class.