| Description |
1 online resource (xx, 717 pages) : illustrations. |
| Series |
Routledge international handbooks |
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Routledge international handbooks.
|
| Bibliography |
Includes bibliographical references and index. |
| Summary |
"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. |
| Biography |
Henry Peter is a full professor at the University of Geneva, Faculty of Law, and since 2017, the head of the university's Geneva Centre for Philanthropy. For more than 20 years, his teaching and numerous publications have focused on companies' structure and governance, as well as their social responsibility and purpose. In 2014, he launched the "Philanthropy Series" public conferences at the university. He is a member of several organizations dealing with governance and ethical issues, and sits on several boards of foundations, associations, and private companies. Giedre Lideikyte Huber is a senior lecturer of tax law at the University of Geneva, Faculty of Law, and considering her activities in that context, works in collaboration with the Geneva Centre for Philanthropy. Her research focuses on tax law, tax policies, and sustainable taxation, such as climate and gender issues in fiscal systems. She participated as an expert in the elaboration of the 2020 OECD Report "Taxation and philanthropy" and on the advisory committee of the Philanthropy Advocacy's project "Legal Environment for Philanthropy in Europe." She is also a board member of the Geneva supervisory authority of foundations and pension funds. |
| Note |
Description based on online resource; title from digital title page (viewed on December 13, 2021). |
| Local Note |
Taylor & Francis Taylor & Francis eBooks: Open Access |
| Subject |
Taxation.
|
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Tax incentives -- Law and legislation.
|
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Charities.
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Taxes.
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BUSINESS & ECONOMICS / Taxation / General.
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SOCIAL SCIENCE / Philanthropy & Charity.
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Charities. (OCoLC)fst00852404
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Tax incentives -- Law and legislation.
(OCoLC)fst01143786
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Taxation. (OCoLC)fst01143876
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| Genre/Form |
Electronic books.
|
| Added Author |
Peter, Henry, editor.
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Lideikyte Huber, Giedre, editor.
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| Other Form: |
Print version: Routledge handbook of taxation and philanthropy 1 Edition. New York, NY : Routledge, 2022 9780367688271 (DLC) 2021032961 |
| ISBN |
9781003139201 electronic book |
|
1003139205 electronic book |
|
9781000514216 electronic book |
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1000514218 electronic book |
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9781000514247 electronic book |
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1000514242 electronic book |
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9780367688271 hardcover |
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9780367688288 paperback |
|
