Do Government Subsidies Crowd-out or Crowd-in Private Donations: Evidence from Taiwan Performing Arts Groups

政府補助對於藝術團體的補助是否排擠(crowd-out)或擠入(crowd-in)私人捐 贈在國外文獻中的討論已行之有年。雖然近年來台灣文化藝術產業逐漸受到政府 及國人重視，但國內卻鮮少探討表演藝術團體所收之政府補助與私人捐贈間的關 係。因此，本文採用台灣435 家表演藝術團體為樣本，將被解釋變數區分為個人、 企業及基金會捐贈，藉由多變量迴歸模型(multivariate regression)和多變量Tobit迴歸模型(multivariate Tobit regression)觀察各政府部門對於文化藝術補助與私人捐贈文化藝術活動間的關係，以及其他影響捐贈之因素。模型設計上，由(1)原始變數模型及(2)以演出場次平均之模型檢視表演藝術團隊政府補助及私人捐贈關係。實證結果顯示，不同的私部門捐贈者會受到不同的政府部門補助以及團體特性因素影響。國藝會補助對個人捐贈存在排擠效果；中央政府補助對企業捐贈及文化部、國藝會、中央政府補助對基金會捐贈存在擠入效果；中央政府補助對個人捐贈及國藝會補助對基金會捐贈存在倒U 形非線性關係，此即證明了政府補助與私人捐贈間存在排擠和擠入效果，甚至兩者同時存在。此外，團體特性因素中，總營運成本、宣傳支出、票房收入、國內外演出場次、售票場人數為個人捐 贈者之決策因素；宣傳支出及成立年數為企業捐贈者之決策因素；總營運成本、 國外演出場次、演出收入、售票及非售票場人數為基金會捐贈者之決策因素。而 個人、企業及基金會均偏好捐款給舞蹈類及音樂類的團體。因此，政府單位可針 對不同私部門分配文化藝術補助經費，讓補助資源在各表演藝術團體間能夠進行 有效的配置。而表演藝術團體除了靠政府單位的扶植，亦可開拓更多的收入來源， 以求團隊的永續經營發展，進而吸引私人捐贈者的青睞。Whether government subsidies to arts groups crowd-out or crowd-in private donations has been discussed for decades. According to the lack of related study in Taiwan, this paper used 435 Taiwan’s performing arts groups as sample. We separated private sectors into individual, corporate, and foundation, building two models: (1)original variable model; (2) variables divided by performed times in the year model to test the relationships between government subsidies and each private donation through multivariate regression and multivariate Tobit regression models. Moreover, group factors that may affect donations were also included. According to the results, it found that different private donators would affect by different sources of government subsidies and group factors. The relationship between government subsidies and private donations may be crowd-out, crowd-in, or both. In addition, the significant group factors also varies from different private sectors. By knowing these facts, government can distribute their funds to different private sectors with more efficiency. For attracting private donations, performing arts groups can develop other income resources rather than government subsidies to pursue sustainable operation