Now showing 1 - 2 of 2
  • Publication
    Who donates and how? New evidence on the tax incentives in the canton of Geneva, Switzerland
    ( 2022) ;
    Marta Pittavino
    The present study is the first large-scale empirical legal analysis of tax incentives for charitable giving in Switzerland, and one of the few studies globally. Using unique longitudinal data including household income and wealth of the entire taxpayers' population of the Canton of Geneva, Switzerland, we study patterns of charitable deductions and characteristics of donors making such deductions. Our study period extends over a decade (2001-2011), this period also encompassing a legal reform that raised ceilings for charitable deductions. We observe that an overwhelming majority of donors make deductions that never reach the legal ceiling, especially after the reform. Nonetheless, we identify a subset of donors that are potentially tax-incentive sensitive, because their deductions constantly reach (or exceed) this ceiling. Deductions made by those donors amount to 30%-54% of all such deductions in the canton of Geneva. If compared to all donors, the donors in this particular subset are older (in their mid-late 60s), mostly single, wealthier and more regular givers (deducters). Analyzing the deduction patterns in the entire donors' population, we observe that deducting charitable donations have become increasingly popular during the study period. In addition, we find that donors' relative generosity tends to decrease when their income and wealth increase. Those results have important tax policy implications and relevance in modeling tax incentives for charitable giving, in both Switzerland and elsewhere.
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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.