The Routledge handbook of taxation and philanthropy

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Collection:
Mokslo publikacijos / Scientific publications
Document Type:
Knyga / Book
Language:
Anglų kalba / English
Title:
The Routledge handbook of taxation and philanthropy
Editors:
  • Peter, Henry, redaktorius [edt]
  • Lideikytė Huber, Giedrė, redaktorius [edt]
Publication Data:
Abingdon, Oxon ; Routledge, 2021.
Pages:
738 p
Series:
Routledge international handbooks
Contents:
List of figures — List of tables — List of diagrams and annexes, appendixes, and boxes — List of contributors — Preface — Editors’ introduction to the volume / Giedre Lideikyte Huber and Henry Peter — PART I Justification of tax incentives for philanthropy insights: 1 The proper relationship of private philanthropy and the liberal democratic state: the inquiry and the inquirers as the answer / Rob Atkinson; 2 Why fiscally encourage philanthropy? Analyzing discourses and issues of political actors who legislate on philanthropy in Switzerland / Caroline Honegger, Romain Carnac, Philip Balsiger and Alexandre Lambelet; 3 Institutional shortcircuits: when should philanthropy be incentivised? / Emanuela Ceva; 4 The gifting puzzle / Emma Tieffenbach; 5 Philanthropy, class, and tax in France / Nicolas Duvoux; 6 Charitable ends (perhaps) by political means: what are governments regulating? / Calum M. Carmichael; 7 Is it really a charity? Membership-based entities as charities: the Australian experience / Ann O’Connell; 8 The donor control/public benefit balance underlying philanthropic tax concessions / Ian Murray — PART II Taxes, efficiency, and donor behavior: theoretical and empirical: 9 Economics of philanthropic tax incentives / James Andreoni and Sarah Smith; 10 The design of tax incentives for giving / Richard Steinberg; 11 Treasury efficiency of the Canadian tax regime for private foundations and their founders / Brigitte Alepin; 12 Tax-price elasticity of charitable donations – evidence from the German taxpayer panel / Maja Adena; 13 Analysing the role of tax incentives for donations to non-profit organisations in India / Malini Chakravarty and Priyadarshini Singh; 14 Tax incentives for charitable giving: evidence from the Swiss Canton of Geneva / Giedre Lideikyte Huber, Marta Pittavino and Henry Peter;15 Who gives and who gets? Tax policy and the long-run distribution of philanthropy in the United States / Nicolas J. Duquette and Jennifer Mayo; 16 Aligning tax incentives with motivations for philanthropy: insights from psychology and neuroscience / Jo Cutler; 17 Philanthropy as a self-taxation mechanism with happy outcomes: crafting a new public discourse / Charles Sellen; 18 Inter-charity competition and efficiency – considerations beyond fundraising and tax incentives for giving / Johannes Lohse and Kimberley Scharf; 19 How can we improve tax incentives for charitable giving? Lessons from field experiments in fundraising / Maja Adena; 20 Behavioural philanthropy: harnessing behavioural sciences to design more effective tax incentives for philanthropy / Ursa Bernardic, Maël Lebreton, Giedre Lideikyte Huber, Henry Peter and Giuseppe Ugazio — PART III Tax incentives for cross-border philanthropy: 21 Double taxation conventions as potential tools to promote cross-border philanthropic payments / Xavier Oberson; 22 Solutions to cross-border charitable giving in practice: the perspective of arts organisations / Renate Buijze; 23 Cross-border philanthropy: a U.S. perspective / Eric M. Zolt; 24 Removing tax barriers to cross-border philanthropy: lessons from Australia / Natalie Silver —PART IV Tax incentives for hybrid entities and social entrepreneurship: 25 Tax reactions on entrepreneurial philanthropy: the case of the Netherlands / Sigrid Hemels; 26 Culture change is hard: evidence from a tax reform in the Netherlands / Stephanie Koolen-Maas, Claire van Teunenbroek and René Bekkers; 27 Trust and for-profit philanthropy: from Surrey’s private foundation to Zuckerberg’s limited liability company / Steven Dean and Dana Brakman Reiser; 28 The growing concept of social enterprise in Australia: can a social enterprise take advantage of tax concessions by operating through a charity? / Fiona Martin; 29 Social entrepreneurship: is it social or entrepreneurship? Tax treatment of social entrepreneurship in Switzerland / Raphaël Gani; 30 Impact of the overlap of public and private initiatives on the philanthropy tax regime in France / Philippe Durand, Dominique Lemaistre and Laurence de Nervaux — Appendix — Index.
Subject Category:
LT
Mokesčiai / Taxation; Socialinis ugdymas / Social education; Valstybės finansai. Biudžetas / Public finance. Budget.
Summary / Abstract:

ENThe Routledge Handbook of 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 common good, can and should be fostered by states through tax incentives. The topic has been addressed from a multidisciplinary and multicultural perspective – covering neuroeconomics, sociology, political science, psychology, affective sciences, philosophy, behavioral economy, and law – because of its global and multifaceted nature. It also contains the OECD report on Taxation and Philanthropy released in November 2020, which was prepared in this context as a result of a collaboration with the Geneva Centre for Philanthropy of the University of Geneva. The book is divided into four sections, exploring, respectively, the justification of tax incentives for philanthropy, theoretical and empirical insights about taxes, efficiency and donor behavior in that context, and tax incentives for cross-border philanthropy and for hybrid entities and social entrepreneurship. It is believed that this volume will be a landmark yet only the beginning of a journey in which a lot remains to be studied, learned, and said.

DOI:
10.4324/9781003139201
ISBN:
9781000514216; 9780367688271; 9781003139201; 9780367688288
Subject:
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https://www.lituanistika.lt/content/94779
Updated:
2022-12-28 17:17:12
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