LEADER 00000cam 2200721 i 4500 001 on1260170923 003 OCoLC 005 20220330213021.0 006 m o d 007 cr cnu---unuuu 008 210707t20212021enka ob 001 0 eng 010 2021032962 020 9781003139201|qelectronic book 020 1003139205|qelectronic book 020 9781000514216|qelectronic book 020 1000514218|qelectronic book 020 9781000514247|qelectronic book 020 1000514242|qelectronic book 020 |z9780367688271|qhardcover 020 |z9780367688288|qpaperback 035 (OCoLC)1260170923 037 9781003139201|bTaylor & Francis 040 DLC|beng|erda|cDLC|dOCLCF|dOCLCO|dTYFRS|dYDX|dUKAHL|dOCLCO |dUKKNU|dOCLCO 042 pcc 049 STJJ 050 04 HJ2305|b.R68 2021 072 7 BUS|x074010|2bisacsh 072 7 BUS|x064000|2bisacsh 072 7 SOC|x033000|2bisacsh 072 7 KFCP|2bicssc 082 00 336.2|223 245 04 The Routledge handbook of taxation and philanthropy / |cedited by Henry Peter and Giedre Lideikyte Huber. 264 1 Abingdon, Oxon ;|aNew York, NY :|bRoutledge,|c2021. 264 4 |c©2021 300 1 online resource (xx, 717 pages) :|billustrations. 336 text|btxt|2rdacontent 337 computer|bc|2rdamedia 338 online resource|bcr|2rdacarrier 490 1 Routledge international handbooks 504 Includes bibliographical references and index. 520 "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"--|cProvided by publisher. 545 0 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. 588 Description based on online resource; title from digital title page (viewed on December 13, 2021). 590 Taylor & Francis|bTaylor & Francis eBooks: Open Access 650 0 Taxation. 650 0 Tax incentives|xLaw and legislation. 650 0 Charities. 650 2 Taxes. 650 7 BUSINESS & ECONOMICS / Taxation / General.|2bisacsh 650 7 SOCIAL SCIENCE / Philanthropy & Charity.|2bisacsh 650 7 Charities.|2fast|0(OCoLC)fst00852404 650 7 Tax incentives|xLaw and legislation.|2fast |0(OCoLC)fst01143786 650 7 Taxation.|2fast|0(OCoLC)fst01143876 655 0 Electronic books. 700 1 Peter, Henry,|eeditor. 700 1 Lideikyte Huber, Giedre,|eeditor. 776 08 |iPrint version:|tRoutledge handbook of taxation and philanthropy|b1 Edition.|dNew York, NY : Routledge, 2022 |z9780367688271|w(DLC) 2021032961 830 0 Routledge international handbooks. 914 on1260170923 994 92|bSTJ
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