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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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