The Routledge Handbook of Taxation and Philanthropy
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 goo...
Guardado en:
| Formato: | Online |
|---|---|
| Lenguaje: | inglés |
| Publicado: |
Taylor & Francis
2025
|
| Materias: | |
| Acceso en línea: | ONIX_20250527T122911_9781000514216_71 |
| Etiquetas: |
Sin Etiquetas, Sea el primero en etiquetar este registro!
|
| _version_ | 1869522042412335104 |
|---|---|
| collection | Directory of Open Access Books |
| description | 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. |
| format | Online |
| id | doab-20.500.12854ir-160564 |
| institution | Directory of Open Access Books |
| language | eng |
| publishDate | 2025 |
| publishDateRange | 2025 |
| publishDateSort | 2025 |
| publisher | Taylor & Francis |
| publisherStr | Taylor & Francis |
| record_format | ojs |
| spelling | doab-20.500.12854ir-1605642025-05-28T05:10:07Z The Routledge Handbook of Taxation and Philanthropy Peter, Henry Lideikyte Huber, Giedre Taxation Philanthropy philanthropic initiatives voluntary contributions for the common good tax incentives OECD report Geneva Centre for Philanthropy tax incentives for philanthropy donor behavior cross-border philanthropy social entrepreneurship Give USA Foundation Income Tax Assessment Act 1936 West Germany Canada Revenue Agency Vice Versa Top Marginal Income Tax Rate Income Tax Assessment Act Trauma Archetype Defensive Strategy Charities Act Dictator Game Charitable Deduction thema EDItEUR::K Economics, Finance, Business and Management::KF Finance and accounting::KFC Accounting::KFCP Public finance accounting thema EDItEUR::K Economics, Finance, Business and Management::KJ Business and Management::KJV Ownership and organization of enterprises::KJVN Public ownership / nationalization thema EDItEUR::K Economics, Finance, Business and Management::KJ Business and Management::KJC Business strategy thema EDItEUR::K Economics, Finance, Business and Management::KN Industry and industrial studies::KNV Civil service and public sector 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. 2025-05-28T05:10:06Z 2025-05-28T05:10:06Z 2025-05-27T10:40:42Z 2021 book ONIX_20250527T122911_9781000514216_71 https://library.oapen.org/handle/20.500.12657/102798 9781000514216 9780367688271 9781003139201 9781000514247 9780367688288 https://directory.doabooks.org/handle/20.500.12854/160564 eng Routledge International Handbooks open access image/jpeg Attribution-NonCommercial-NoDerivatives 4.0 International https://library.oapen.org/bitstream/20.500.12657/102798/1/9781000514216.pdf Taylor & Francis Routledge 10.4324/9781003139201 10.4324/9781003139201 fa69b019-f4ee-4979-8d42-c6b6c476b5f0 254206db-eb83-4985-8181-535e31f73e12 ba2a4b95-36d0-458f-855a-5af70115279c 9781000514216 9780367688271 9781003139201 9781000514247 9780367688288 Routledge 738 Oxford [...] Université de Genève University of Geneva 10.13039/501100006389 open access |
| spellingShingle | Taxation Philanthropy philanthropic initiatives voluntary contributions for the common good tax incentives OECD report Geneva Centre for Philanthropy tax incentives for philanthropy donor behavior cross-border philanthropy social entrepreneurship Give USA Foundation Income Tax Assessment Act 1936 West Germany Canada Revenue Agency Vice Versa Top Marginal Income Tax Rate Income Tax Assessment Act Trauma Archetype Defensive Strategy Charities Act Dictator Game Charitable Deduction thema EDItEUR::K Economics, Finance, Business and Management::KF Finance and accounting::KFC Accounting::KFCP Public finance accounting thema EDItEUR::K Economics, Finance, Business and Management::KJ Business and Management::KJV Ownership and organization of enterprises::KJVN Public ownership / nationalization thema EDItEUR::K Economics, Finance, Business and Management::KJ Business and Management::KJC Business strategy thema EDItEUR::K Economics, Finance, Business and Management::KN Industry and industrial studies::KNV Civil service and public sector The Routledge Handbook of Taxation and Philanthropy |
| title | The Routledge Handbook of Taxation and Philanthropy |
| title_full | The Routledge Handbook of Taxation and Philanthropy |
| title_fullStr | The Routledge Handbook of Taxation and Philanthropy |
| title_full_unstemmed | The Routledge Handbook of Taxation and Philanthropy |
| title_short | The Routledge Handbook of Taxation and Philanthropy |
| title_sort | routledge handbook of taxation and philanthropy |
| topic | Taxation Philanthropy philanthropic initiatives voluntary contributions for the common good tax incentives OECD report Geneva Centre for Philanthropy tax incentives for philanthropy donor behavior cross-border philanthropy social entrepreneurship Give USA Foundation Income Tax Assessment Act 1936 West Germany Canada Revenue Agency Vice Versa Top Marginal Income Tax Rate Income Tax Assessment Act Trauma Archetype Defensive Strategy Charities Act Dictator Game Charitable Deduction thema EDItEUR::K Economics, Finance, Business and Management::KF Finance and accounting::KFC Accounting::KFCP Public finance accounting thema EDItEUR::K Economics, Finance, Business and Management::KJ Business and Management::KJV Ownership and organization of enterprises::KJVN Public ownership / nationalization thema EDItEUR::K Economics, Finance, Business and Management::KJ Business and Management::KJC Business strategy thema EDItEUR::K Economics, Finance, Business and Management::KN Industry and industrial studies::KNV Civil service and public sector |
| topic_facet | Taxation Philanthropy philanthropic initiatives voluntary contributions for the common good tax incentives OECD report Geneva Centre for Philanthropy tax incentives for philanthropy donor behavior cross-border philanthropy social entrepreneurship Give USA Foundation Income Tax Assessment Act 1936 West Germany Canada Revenue Agency Vice Versa Top Marginal Income Tax Rate Income Tax Assessment Act Trauma Archetype Defensive Strategy Charities Act Dictator Game Charitable Deduction thema EDItEUR::K Economics, Finance, Business and Management::KF Finance and accounting::KFC Accounting::KFCP Public finance accounting thema EDItEUR::K Economics, Finance, Business and Management::KJ Business and Management::KJV Ownership and organization of enterprises::KJVN Public ownership / nationalization thema EDItEUR::K Economics, Finance, Business and Management::KJ Business and Management::KJC Business strategy thema EDItEUR::K Economics, Finance, Business and Management::KN Industry and industrial studies::KNV Civil service and public sector |
| url | ONIX_20250527T122911_9781000514216_71 |