Now showing 1 - 1 of 1
  • Publication
    An Act of Love? Tax Aspects of Corporate Philanthropy
    (Schulthess Juristische Medien AG, 2019)
    The present article discusses several tax aspects related to corporate philanthropy. Unlike individual giving, the taxation of corporate philanthropy received – and still receives - little scientific attention. In general, legislator treats corporations as individuals for tax purposes, subjecting them to the same tax incentives for charitable giving. However, the economic research - still rather scarce - on corporate giving behaviour suggests that it is very different from the individual giving. In this article, I argue that policy makers should consider this fact when creating tax incentives for corporate philanthropy.