The Routledge Handbook of Taxation and Philanthropy
ISBN
9781003139201
Type
book
Date Issued
2021-12
Author(s)
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
Editor(s)
Henry Peter
Abstract
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.
Book title
The Routledge Handbook of Taxation and Philanthropy
Publisher
Routledge
Publisher place
London
Pages
738
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