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The Routledge Handbook of Taxation and Philanthropy
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The 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.
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Keywords
- Canada Revenue Agency
- Charitable Deduction
- Charities Act
- Cross-border philanthropy
- defensive strategy
- Dictator game
- donor behavior
- Geneva Centre for Philanthropy
- Give USA Foundation
- Income Tax Assessment Act
- Income Tax Assessment Act 1936
- OECD report
- philanthropic initiatives
- Philanthropy
- Social Entrepreneurship
- Tax incentives
- tax incentives for philanthropy
- Taxation
- thema EDItEUR::K Economics, Finance, Business and Management::KF Finance and accounting::KFC Accounting::KFCP Public finance accounting
- thema EDItEUR::K Economics, Finance, Business and Management::KJ Business and Management::KJC Business strategy
- thema EDItEUR::K Economics, Finance, Business and Management::KJ Business and Management::KJV Ownership and organization of enterprises::KJVN Public ownership / nationalization
- thema EDItEUR::K Economics, Finance, Business and Management::KN Industry and industrial studies::KNV Civil service and public sector
- Top Marginal Income Tax Rate
- Trauma Archetype
- Vice Versa
- voluntary contributions for the common good
- West Germany
Links
DOI: 10.4324/9781003139201Editions