Now showing 1 - 3 of 3
  • Publication
    The OECD Report on Taxation and Philanthropy: Main Findings and Policy Options for Switzerland
    ( 2021) ;
    Henry Peter
    This article discusses the recent OECD report in the field of taxation and philanthropy, presenting its main findings and policy options for Switzerland. The Swiss legislator could be inspired by certain suggestions, such as clearly defining the policy goals for incentivising philanthropy with taxes, reassessing the current restrictions on tax support for cross-border philanthropy, and improving data collection on tax incentives for charitable giving.
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  • Publication
    Encouraging Sustainable Investment through Direct Tax Relief: Swiss and EU State Aid Legal Framework
    ( 2020) ;
    Henry Peter
    Direct tax incentives for individual investors are one of the policy measures that governments use to generate funds to develop the sustainable business sector. There are a number of arguments in favor of these measures. Existing research in behavioral science shows that the majority of investors perceive sustainable businesses as less profitable. It is also known, at least so far, that companies which follow sustainable commercial practices find it harder to attract investors. Several governments have identified this issue and enacted tax incentives specifically designed to encourage investors to turn to sustainable businesses. This type of economic policy approach is, however, still very rare, and the literature on the topic is sparse. This article seeks to provide input from a legal standpoint, highlighting the rationale and feasibility in the light of the fundamental principles of taxation, as well as of EU state aid rules, because this is an issue that inevitably arises. In particular, it analyzes whether encouraging sustainable investments via direct tax relief for investors is compatible with the legal framework for EU state aid and Swiss legislation. Depending on how such tax incentives are structured, we argue that they can be compatible with both.
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  • Publication
    The Routledge Handbook of Taxation and Philanthropy
    (Routledge, 2021)
    Maja Adena
    ;
    Brigitte Alepin
    ;
    James Andreoni
    ;
    Rob Atkinson
    ;
    Philip Balsiger
    ;
    René Bekkers
    ;
    Ursa Bernardic
    ;
    Dana Brakman Reiser
    ;
    Renate Buijze
    ;
    Calum M. Carmichael
    ;
    Romain Carnac
    ;
    Emanuela Ceva
    ;
    Malini Chakravarty
    ;
    Jo Cutler
    ;
    Steven Dean
    ;
    Laurence de Nervaux
    ;
    Nicolas J. Duquette
    ;
    Philippe Durand
    ;
    Nicolas Duvoux
    ;
    Raphaël Gani
    ;
    Sigrid Hemels
    ;
    Caroline Honegger
    ;
    Stephanie Koolen-Maas
    ;
    Alexandre Lambelet
    ;
    Maël Lebreton
    ;
    Dominique Lemaistre
    ;
    ;
    Johannes Lohse
    ;
    Fiona Martin
    ;
    Jennifer Mayo
    ;
    Ian Murray
    ;
    Xavier Oberson
    ;
    Ann O’Connell
    ;
    Henry Peter
    ;
    Marta Pittavino
    ;
    Kimberley Scharf
    ;
    Charles Sellen
    ;
    Natalie Silver
    ;
    Priyadarshini Singh
    ;
    Sarah Smith
    ;
    Richard Steinberg
    ;
    Emma Tieffenbach
    ;
    Giuseppe Ugazio
    ;
    Claire van Teunenbroek
    ;
    Eric M. Zolt
    ;
    Henry Peter
    ;
    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.