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oapen-20.500.12657-520102023-07-06T12:47:38Z The Routledge Handbook of Taxation and Philanthropy Peter, Henry Lideikyte Huber, Giedre Non-profitmaking organizations Public finance and taxation Charities, voluntary services and philanthropy bic Book Industry Communication::K Economics, finance, business & management::KJ Business & management::KJV Ownership & organization of enterprises::KJVX Non-profitmaking organizations bic Book Industry Communication::K Economics, finance, business & management::KF Finance & accounting::KFF Finance::KFFD Public finance bic Book Industry Communication::J Society & social sciences::JK Social services & welfare, criminology::JKS Social welfare & social services::JKSN Social work::JKSN1 Charities, voluntary services & philanthropy 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. 2021-12-14T16:34:48Z 2021-12-14T16:34:48Z 2022 book ONIX_20211214_9781000514216_2 9781000514216 9780367688271 9781003139201 9780367688288 https://library.oapen.org/handle/20.500.12657/52010 eng Routledge International Handbooks application/pdf Attribution-NonCommercial-NoDerivatives 4.0 International 9781000514216.pdf Taylor & Francis Routledge 10.4324/9781003139201 10.4324/9781003139201 7b3c7b10-5b1e-40b3-860e-c6dd5197f0bb Université de Genève 9781000514216 9780367688271 9781003139201 9780367688288 Routledge 738 open access
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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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