Routledge Handbook of Taxation and Philanthropy
"The Routledge Handbook on Taxation and Philanthropy ventures into a territory that is still widely unexplored. It contains 30 academic contributions that aim to provide a better understanding of whether, why, and how philanthropic initiatives, understood as voluntary contributions for the comm...
| Otros Autores: | , |
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| Formato: | Libro electrónico |
| Idioma: | Inglés |
| Publicado: |
Abingdon, Oxon :
Taylor & Francis
2022.
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| Materias: | |
| Ver en Biblioteca Universitat Ramon Llull: | https://discovery.url.edu/permalink/34CSUC_URL/1im36ta/alma991009745203706719 |
Tabla de Contenidos:
- Introduction
- PART I. Justification of tax incentives for philanthropy
- 1. The Proper Relationship of Private Philanthropy and the Liberal Democratic State: The Inquiry and the Inquirers as the Answer
- 2. Why fiscally encourage philanthropy? Analysing discourses and issues of political actors who legislate on philanthropy in Switzerland
- 3. Institutional Short-Circuits: When Should Philanthropy be Incentivised?
- 4. The Gifting Puzzle
- 5. Philanthropy, Class, and Tax in France
- 6. Charitable ends (perhaps) by political means: what are governments regulating?
- 7. Is it really a Charity? Membership-based entities as charities: the Australian experience
- 8. The Donor Control/ Public Benefit Balance Underlying Philanthropic Tax Concessions
- PART II. Taxes, efficiency and donor behavior: theoretical and empirical insights
- 9. Economics of philanthropic tax incentives
- 10. The Design of Tax Incentives for Giving
- 11. Treasury efficiency of the Canadian tax regime for private foundations and their founders
- 12. Tax-price Elasticity of Charitable Donations - Evidence from the German Taxpayer Panel
- 13. Analysing the Role of Tax Incentives for Donations to Non-Profit Organisations in India
- 14. Tax Incentives for Charitable Giving: Evidence from the Swiss Canton of Geneva
- 15. Who gives and who gets? Tax policy and the long-run distribution of philanthropy in the US
- 16. Aligning tax incentives with motivations for philanthropy: Insights from psychology and neuroscience
- 17. Philanthropy as a self-taxation mechanism with happy outcomes: Crafting a new public discourse
- 18. Inter-charity competition and efficiency - considerations beyond fundraising and tax incentives for giving
- 19. How can we improve tax incentives for charitable giving? Lessons from field experiments in fundraising
- 20. Behavioural philanthropy: Harnessing behavioural sciences to design more effective tax incentives for philanthropy
- PART III. Tax incentives for cross-border philanthropy
- 21. Double taxation conventions as potential tools to promote cross-border philanthropic payments
- 22. Solutions to cross-border charitable giving in practice: the perspective of arts organizations
- 23. Cross-Border Philanthropy: A U.S. Perspective
- 24. Removing Tax Barriers to Cross-border Philanthropy: Lessons from Australia
- PART IV. Tax incentives for hybrid entities and social entrepreneurship
- 25. Tax reactions on entrepreneurial philanthropy: the case of the Netherlands
- 26. Culture Change is Hard: Evidence from A Tax Reform in the Netherlands
- 27. Trust and For-Profit Philanthropy: from Surrey's Private Foundation to Zuckerberg's Limited Liability Company
- 28. The growing concept of social enterprise in Australia: Can a social enterprise take advantage of tax concessions by operating through a charity?
- 29. Social entrepreneurship: is it social or entrepreneurship? Tax treatment of social entrepreneurship in Switzerland
- 30. Impact of the overlap of public and private initiatives on the philanthropy tax regime in France APPENDIX OECD Report on Taxation and Philanthropy in Member States and Selected Participating Countries.
