The Routledge Handbook of taxation and philanthropy

Resource Information

The work The Routledge Handbook of taxation and philanthropy represents a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation. This resource is a combination of several types including: Work, Language Material, Books.

Label

The Routledge Handbook of taxation and philanthropy

Contributor

• Lideikyte Huber, G
• Peter, H

Subject

• EU law
• OECD
• charities
• charities, donations to
• charities, exemption of income
• cross-border arrangement
• deductions
• fiscal sociology
• hybrid entity
• tax incentive
• tax policy
• tax reform
• tax system
• tax treaty
• trust

Language

eng

Summary

Taxation of philanthropy is a mixed topic that extends to multiple scientific disciplines. This book presents an overview of the key concepts. The book argues that philanthropy was seen as an international alliance between states, and this vision must subsist today, with activist states being the only agents of philanthropy truly capable of doing work of a global scope and scale. It offers a sociological perspective on certain aspects of taxes and giving. Tax incentives in the field of philanthropy can take many forms, such as tax deductions, tax credits, tax assignments, or tax refunds to charitable organizations. The book provides a theoretical analysis that challenges several mainstream ideas frequently discussed in studies of tax incentives for philanthropy. The book is divided into four sections, (I) exploring the justification of tax incentives for philanthropy, (II) taxes, efficiency and donor behaviour: theoretical and empirical, (III) tax incentives for cross-border philanthropy and (IV) tax incentives for hybrid entities and social entrepreneurship

Geographic coverage

• International
• Asia
• European Union
• Europe
• North America

Index

no index present

Language note

English

Literary form

non fiction

Series statement

Routledge international handbooks