The Routledge Handbook of Taxation and Philanthropy
Proposal review
dc.contributor.editor | Peter, Henry | |
dc.contributor.editor | Lideikyte Huber, Giedre | |
dc.date.accessioned | 2021-12-14T16:34:48Z | |
dc.date.available | 2021-12-14T16:34:48Z | |
dc.date.issued | 2022 | |
dc.identifier | ONIX_20211214_9781000514216_2 | |
dc.identifier.uri | https://library.oapen.org/handle/20.500.12657/52010 | |
dc.description.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. | |
dc.language | English | |
dc.relation.ispartofseries | Routledge International Handbooks | |
dc.subject.classification | thema EDItEUR::K Economics, Finance, Business and Management::KJ Business and Management::KJV Ownership and organization of enterprises::KJVX Non-profitmaking organizations | en_US |
dc.subject.classification | thema EDItEUR::K Economics, Finance, Business and Management::KF Finance and accounting::KFF Finance and the finance industry::KFFD Public finance and taxation | en_US |
dc.subject.classification | thema EDItEUR::J Society and Social Sciences::JK Social services and welfare, criminology::JKS Social welfare and social services::JKSN Social work::JKSN1 Charities, voluntary services and philanthropy | en_US |
dc.subject.other | Non-profitmaking organizations | |
dc.subject.other | Public finance and taxation | |
dc.subject.other | Charities, voluntary services and philanthropy | |
dc.title | The Routledge Handbook of Taxation and Philanthropy | |
dc.type | book | |
oapen.identifier.doi | 10.4324/9781003139201 | |
oapen.relation.isPublishedBy | 7b3c7b10-5b1e-40b3-860e-c6dd5197f0bb | |
oapen.relation.isFundedBy | Université de Genève | |
oapen.relation.isbn | 9781000514216 | |
oapen.relation.isbn | 9780367688271 | |
oapen.relation.isbn | 9781003139201 | |
oapen.relation.isbn | 9780367688288 | |
oapen.imprint | Routledge | |
oapen.pages | 738 | |
peerreview.anonymity | Single-anonymised | |
peerreview.id | bc80075c-96cc-4740-a9f3-a234bc2598f1 | |
peerreview.open.review | No | |
peerreview.publish.responsibility | Publisher | |
peerreview.review.stage | Pre-publication | |
peerreview.review.type | Proposal | |
peerreview.reviewer.type | Internal editor | |
peerreview.reviewer.type | External peer reviewer | |
peerreview.title | Proposal review | |
oapen.review.comments | Taylor & Francis open access titles are reviewed as a minimum at proposal stage by at least two external peer reviewers and an internal editor (additional reviews may be sought and additional content reviewed as required). |