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dc.contributor.editorPeter, Henry
dc.contributor.editorLideikyte Huber, Giedre
dc.date.accessioned2021-12-14T16:34:48Z
dc.date.available2021-12-14T16:34:48Z
dc.date.issued2022
dc.identifierONIX_20211214_9781000514216_2
dc.identifier.urihttps://library.oapen.org/handle/20.500.12657/52010
dc.description.abstractThe 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.languageEnglish
dc.relation.ispartofseriesRoutledge International Handbooks
dc.subject.classificationbic Book Industry Communication::K Economics, finance, business & management::KJ Business & management::KJV Ownership & organization of enterprises::KJVX Non-profitmaking organizations
dc.subject.classificationbic Book Industry Communication::K Economics, finance, business & management::KF Finance & accounting::KFF Finance::KFFD Public finance
dc.subject.classificationbic Book Industry Communication::J Society & social sciences::JK Social services & welfare, criminology::JKS Social welfare & social services::JKSN Social work::JKSN1 Charities, voluntary services & philanthropy
dc.subject.otherNon-profitmaking organizations
dc.subject.otherPublic finance and taxation
dc.subject.otherCharities, voluntary services and philanthropy
dc.titleThe Routledge Handbook of Taxation and Philanthropy
dc.typebook
oapen.identifier.doi10.4324/9781003139201
oapen.relation.isPublishedBy7b3c7b10-5b1e-40b3-860e-c6dd5197f0bb
oapen.relation.isbn9781000514216
oapen.relation.isbn9780367688271
oapen.relation.isbn9781003139201
oapen.relation.isbn9780367688288
oapen.imprintRoutledge
oapen.pages738


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