Routledge Handbook of Taxation and Philanthropy / / Henry Peter, Giedre Lideikyte Huber, editor.

• TeilnehmendeR: Huber, Giedre Lideikyte,; Peter, Henry,
• Place / Publishing House: Abingdon, Oxon : : Taylor & Francis,, 2022.
• Year of Publication: 2022
• Language: English
• Physical Description: 1 online resource (xx, 717 pages)

"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 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"-- Provided by publisher.

Table of Contents

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.