Warr（1983）提出中立性的說法，即所得重分配不會影響私人的捐贈數量。Bergstorm， Blume and Varian（1986）在其文中提出，當個人在所得移轉前後身分由捐贈者改變為受贈者時，捐贈的數量會隨著社會上所得不均度的上升而增加。至於Andreoni（1989）改變捐贈的動機，提出部分利他動機，結果中立性不存在。

本研究利用「家庭收支調查報告」，探討當所得不均度提高時是否會影響私人慈善捐贈。其中用來衡量所得不均度的指標分為各縣市的吉尼係數與所得差距倍數，由於各縣市生活水準與文化皆有所不同，考量地區別之間的差異，故在模型中加入各縣市的固定效果，控制各縣市的差異後，得到的迴歸估計係數皆為正且很顯著，從實證結果來看，本文不支持Warr（1983）提出的中立性假說且與Bergstorm， Blume and Varian（1986）提出當所得不均度提高時，捐贈的數量會增加的理論結果一致。

另外本文的主要迴歸式得到的所得彈性與價格彈性為0.59與-1.76，符合過去相關文獻的結果。另外相關影響捐贈的特徵變數，由實證的結果可以看出，不論年齡和婚姻狀況對慈善捐贈都有顯著的關係，而且兩者皆與捐贈呈正相關。然而在性別方面，不論是戶長性別還是家戶平均性別，實證結果皆不顯著。在教育程度方面，實證結果得到戶長的教育程度不影響捐贈行為，至於家戶的平均教育程度與慈善捐贈則呈現負向的關係。

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