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    The Routledge Handbook of Taxation and Philanthropy

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    Contributor(s)
    Peter, Henry (editor)
    Lideikyte Huber, Giedre (editor)
    Language
    English
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    Abstract
    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.
    URI
    https://library.oapen.org/handle/20.500.12657/52010
    Keywords
    Non-profitmaking organizations; Public finance and taxation; Charities, voluntary services and philanthropy
    DOI
    10.4324/9781003139201
    ISBN
    9781000514216, 9780367688271, 9781003139201, 9780367688288, 9781000514216
    Publisher
    Taylor & Francis
    Publisher website
    https://taylorandfrancis.com/
    Publication date and place
    2022
    Imprint
    Routledge
    Series
    Routledge International Handbooks,
    Classification
    Non-profitmaking organizations
    Public finance
    Charities, voluntary services & philanthropy
    Pages
    738
    Rights
    https://creativecommons.org/licenses/by-nc-nd/4.0/
    • Imported or submitted locally

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    License

    • If not noted otherwise all contents are available under Attribution 4.0 International (CC BY 4.0)

    Credits

    • logo EU
    • This project received funding from the European Union's Horizon 2020 research and innovation programme under grant agreement No 683680, 810640, 871069 and 964352.

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